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2001 (8) TMI 936 - CEGAT, MUMBAIExtract: ....... used for making tarpaulin, tents etc. would be classifiable under Heading 52.07 (corresponding to Heading 52.05 of the Tariff during the period with which we are concerned). The departmental representative is not able to say why the ratio of that decision should not apply. 3. emsp The appeal is accordingly allowed and the impugned order set aside.
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