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1997 (2) TMI 125 - SC - Central ExciseExtract: .......uid, but, having regard to the construction of rice rubber rolls and the use for which they are designed, we think, for the reasons that we have indicated above, that the Tribunal was right in arriving at the conclusion that they should be classified under Item 40.16. 7.The appeal, accordingly, fails and is dismissed, but with no order as to costs.
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