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1994 (11) TMI 147 - AT - Central ExciseExtract: .......ot be covered by Chapter 76 but by Chapter 48 in spite of presence of an aluminium foil lamination which merely improves the quality but does not provide the essential character. 27.Hence, with due respects the article is classifiable under Chapter 4811.90 28.The reference is answered accordingly. Sd/- S.K. Bhatnagar Dated 15-11-1994 Vice President
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