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2003 (9) TMI 488 - CESTAT, NEW DELHIExtract: .......essential character. We, therefore, hold that the impugned products are not classifiable under Heading 39.20 but are classifiable under Heading 76.07 (Aluminium foil backed with plastic and Heading 76.02 (stainless steel strip backed with plastic) of the Central Excise Tariff. Accordingly, we set aside the impugned order and allow both the appeals.
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