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2002 (8) TMI 151 - CEGAT, BANGALOREExtract: .......decision of the Madras High Court, in the case of UOI and Others v. TSR and Co reported in 1985 (22) E.L.T. 701. 9. In view or our fore-going conclusion, we find that the items are correctly classifiable under Chapter 3003.30 and accordingly appellants succeed on the point at issue. In the result appeal is allowed with consequential relief, if any.
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