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2008 (7) TMI 827 - Commissioner - Central ExciseExtract: .......Malpani v. Collector of Central Excise 2002 (146) E.L.T. 483 (S.C.) . 7. emsp In view of the above discussions and facts, I order that the product namely, lsquo criss-cross rubber patch rsquo , which is not in the form of plates, sheets or strips, would be classifiable under sub-heading No. 4016.99 only and not under tariff sub-heading No. 4008.21.
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