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2002 (1) TMI 64 - SC - CustomsExtract: ....... the Petition for Special Leave to Appeal in Ceat Ltd., we are of the view that the decision in Ceat Ltd. must prevail. 6. Accordingly, the civil appeal is allowed. The order under appeal is set aside. The fork lift truck tyres shall be classified under Tariff Entry 4011.99 and the tubes therefor under Tariff Entry 4013.99. 7. No order as to costs.
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