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1984 (11) TMI 326 - CEGAT NEW DELHIExtract: ....... not apply to the present case. 38. In the result, we hold that the imported goods, namely, Moanda Natural Battery Grade MnO2 Ore fell for classification under heading No. 25.01/32(3) of the Customs Tariff Schedule of 1975 and not under heading No. 26.01(1) ibid. 39. Consequently, the impugned orders are set aside and the appeals allowed.
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