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2001 (3) TMI 149 - AT - Central ExciseExtract: .......t. It would therefore not be correct to say that merely by the process of printing a new product emerges. Such an interpretation would also render redundant the words not elsewhere specified occurring in Heading 84.05 (sic.). We therefore hold that the sheets were correctly classifiable under Chapter 49. 7. Appeal allowed. Impugned order set aside.
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