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1984 (9) TMI 289 - CEGAT NEW DELHIExtract: .......estoppel in taxing statute. 9. We, therefore, agree with the view that the proper classification of the belts in question would be as articles of plastic under Heading 39.07 of the Customs Tariff Act, 1975 and not under Heading 59.16/17 as stated by the Appellate Collector. The impugned order is, therefore, set aside and the appeal is allowed.
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