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2006 (7) TMI 364 - CESTAT, CHENNAIExtract: ....... the production of individual towels. What is made-up is the towel and not the fabric in running length. 6. emsp In the result, the subject goods get classified under Heading 5802.21 as claimed by the Revenue and as decided by the original authority. The impugned order is set aside and this appeal is allowed. (Dictated and pronounced in open court)
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