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1997 (10) TMI 67 - SUPREME COURTExtract: .......ieve the desired results. 6.This shows that the polyester film which is thus metallized is known as metallic yarn . We are, therefore, in agreement with the view of the Tribunal that the goods imported by the appellants have been rightly classified under Heading 52.01. There is thus no merit in the appeal and it is accordingly dismissed with costs.
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