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2007 (5) TMI 178 - SUPREME COURTCH 54.04 relates to ‘artificial filament yarn’ whereas under CH Heading 54.06 relates to ‘synthetic monofilament not exceeding 1 mm’ – Monofilament & yarn are different product – Impugned good is yarn & not filament & exceeds 1 mm so deserves to fall under 54.04 not under 54.06.
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