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2001 (7) TMI 119 - SC - CustomsExtract: ....... second condition as to the content of the chromium is not satisfied. In our considered opinion, the goods imported by the appellant will have to be classified under Tariff Heading 73.15(1) since it is not specified anywhere else. 7. For the reasons stated above, these appeals are allowed and the impugned orders are set aside. No order as to costs.
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