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2003 (1) TMI 514 - AT - CustomsExtract: .......fit into electrical instrument/appliance in question. The above decision was followed in Wood Polymers Ltd. case and it was held that paper based insulators are classifiable under Heading 85.46. The dictum in the above decisions are directly applicable in the facts of the present case. We therefore set aside the order impugned and allow the appeal.
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