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2002 (7) TMI 310 - CEGAT, NEW DELHIExtract: .......on that goods are classifiable under Chapter sub-heading 9401.00 we agree with the findings not only based on detailed examination of the issue but also for the sake of uniformity in classification of a product. The goods shall be classifiable under sub-heading No. 9401.00. Having regard to this aspect the appeals filed by the Revenue are rejected.
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