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2005 (2) TMI 143 - SUPREME COURTWhether the goods classifiable under Tariff Heading 59.02 were exempted from payment of basic duty by virtue of Notification 63/87, dated 1st March 1987 as amended? Held that:- It is not necessary for the Court to determine this issue finally. It is sufficient for our purpose to hold that the goods were not classifiable under Tariff Heading 59.09. The appeal is accordingly allowed and the demand against the assessee quashed. The decision of the Commissioner, as affirmed by the Tribunal, is also set aside. In favour of assessee.
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