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1997 (10) TMI 406 - SCH - CustomsExtract: ....... same should have been classified under Heading 70.20. We do not find any merit in this contention. In our opinion, the Tribunal has rightly held that the clamps have to be classified separately under Heading 73.33/40(2) and they could not be classified as glass fibre under Heading 70.20. The appeals are, therefore, dismissed. No order as to costs.
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