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2004 (8) TMI 577 - CESTAT, BANGALOREExtract: .......rdquo 6. emsp Therefore we find that in view of these decisions and the Circular of the Board, the product i.e. aluminium foil which is laminated on both sides with plastic are correctly classifiable under Heading 76.07 and pouches made there from under sub-heading 7616.90. Accordingly we set aside the order of lower authority and allow the appeal.
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