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2000 (7) TMI 145 - CEGAT, MUMBAIExtract: .......n cannot be determined by application of rules preceding it. By reference to terms of the headings, and the Section Notes, classification of these products under chapter 38 is excluded, as we have seen. The classification therefore would have to be decided in terms of rule 1 itself. 6. We therefore see no reason to interfere and dismiss the appeal.
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