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2001 (7) TMI 246 - CEGAT, CHENNAIExtract: ....... legal issues involved in the present case. Therefore, we find lot of force in the submissions made by the learned DR. We are, therefore of the considered opinion that the goods imported by the respondents are correctly classifiable under 9022.19 of the CTA 1975. We, therefore, set aside the impugned order and allow the appeal filed by the Revenue.
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