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2000 (11) TMI 218 - CEGAT, KOLKATAExtract: .......rect classification of the programmer shall be Heading 90.32 and sub-heading 9032.89. The Board s order cited by the learned C.A. lends support to the above view. In this view of the matter, we set aside the impugned order with consequential relief to the appellants. 6.In the result the appeal is allowed with consequential relief to the appellants.
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