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1986 (1) TMI 229 - CEGAT, NEW DELHIExtract: .......se reasons, I hold that the correct classification was under heading No. 38.01/19 (1), and thus concur in my learned brother rsquo s order. Per Raghavachari, Member (J) . - I have carefully perused the orders prepared by the Hon rsquo ble President and Shri H.R. Syiem (Member). I agree with their conclusion that all these appeals should be allowed.
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