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2006 (2) TMI 341 - CESTAT, MUMBAIExtract: .......nated HDPE fabrics cannot be classified in the earlier Heading 39.20. Hence, following the ratio of R.K. Plastics (supra) we hold that the impugned goods are classifiable under the latter Heading 39.26. Consequently, we set aside the impugned order and allow the appeals with consequential benefit to the appellants. (Pronounced in Court on 6-2-2006)
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