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1991 (4) TMI 343 - CEGAT, NEW DELHIExtract: .......on that the goods are correctly classifiable under Item 68. Shri Narasimha Murthy, the ld. DR, however, would reiterate the submissions of the Department in those cases before this Tribunal. In the result, following the ratio of the above said decisions of the Tribunal, the appeals by the Department are rejected and the impugned orders are up-held.
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