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2005 (1) TMI 128 - CESTAT, NEW DELHIExtract: ....... the item in question (tyre cord fabric which had been subjected to the processes of rubber coating and calendering) is not classifiable under Heading 5902, and answer the reference in favour of the assessees. 8.These appeals raise no other issues. In view of our decision on the issue of classification, appeals of the revenue fail and are rejected.
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