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2007 (7) TMI 155 - CESTAT, KOLKATA‘Uncovered rubberized coir mattresses’ are classifiable under sub-heading 9404.29 & are not eligible to exemption for coir industry under Not. 115/75 during the material time – Because Not. 115/75 has been amended by Not. 7/98 to exclude impugned goods from exemption
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