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2003 (9) TMI 379 - CESTAT, NEW DELHIExtract: .......arned Advocate has brought material on record to show that even the Department entertained the belief that G.I. pins were not classifiable under Tariff Item 52. This is apparent from the letter dated 17-12-79 addressed to M/s. Patna Engg., wherein it is mentioned that the product would fall under Item 68. We, therefore, allow all the three appeals.
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