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1989 (10) TMI 198 - AT - Central ExciseExtract: .......n the Department and this onus has not been discharged. 15. In the state of the evidence available, we have to hold that block board does not fall within Heading No. 44.08, sub-heading 4408.90. The more appropriate classification would be under Heading 44.10, sub-heading 4410.90. In this view of the matter, the appeals succeed and are also allowed.
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