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2000 (3) TMI 156 - CEGAT, COURT NO. II, NEW DELHIExtract: ....... acceptable and filed SLP before the Hon ble Supreme Court. 4. Since the issue involved herein has already been considered and concluded by the Tribunal in the aforesaid case, following the ratio, we hold that the product, in question, is classifiable under sub-heading 8538.00. In the result, the appeal filed by the Department is, hereby dismissed.
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