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2002 (11) TMI 147 - AT - Central ExciseExtract: .......goods having been manufactured out of stamping foil with a base of plastic. Hence, the explanation contained in Note 2 to Section VII will not apply. The goods are therefore rightly classifiable in Heading 49.01 that the appellant claimed. Penalty therefore was not imposable on the appellant and its director. 9. The appeals are accordingly allowed.
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