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2001 (4) TMI 125 - CEGAT, COURT NO. II, NEW DELHIExtract: .......annot hold the refund claim as time barred. Similarly in the case of Oswal Woollens Mills, the facts are different and does not lay down the law that the classification of product is not to be done on merit. Accordingly we hold that the impugned goods are classifiable under Heading 39.26 of the Central Excise Tariff Act and thus appeal is rejected.
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