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2004 (6) TMI 488 - CESTAT, MUMBAIExtract: ....... classification under Tariff Item 15A(1) as only artificial resins of high polymers will fall for coverage under this headings, in view of the definition of synthetic resins set out above. 4. emsp We, therefore see no reason to interfere with the impugned order of the lower appellate authority, and accordingly uphold the same and reject the appeal.
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