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1990 (10) TMI 313 - CEGAT, NEW DELHIExtract: .......5 (Trib). 4. emsp We have carefully considered the submissions, perused the record and the decisions relied on by the respondents. In all these decisions, it has been held that electrical insulation sheets fell under Heading 8546.00. We see no reason to deviate from these decisions. Accordingly, we uphold the impugned order and dismiss this appeal.
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