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2001 (9) TMI 159 - AT - Central ExciseExtract: .......s. Inasmuch as the items in question have been made out of rubberised textile fabrics, which has been held to be classifiable under Heading 59.05 by the Commissioner or the Central Excise authorities themselves, the proper classification of the same would be under Heading 6301.00. We order accordingly. Appeal is thus disposed of in the above terms.
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