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1995 (4) TMI 72 - SUPREME COURTExtract: .......iff Item 26B(2a). 4. In this view of the matter we allow this appeal, set aside the order of the Tribunal and hold that the intermediate product manufactured by the appellant did not fall within Tariff Item 26B(2a). The appeal will stand allowed accordingly with no order as to costs. In the view that we take we need not go into the other questions.
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