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1987 (4) TMI 172 - CEGAT, NEW DELHIExtract: .......bunal found, was high grade printing and writing paper. Since the goods were different, the decision is of no application to the present case. 7. ensp In the circumstances, we hold that the subject goods fell under Heading No. 48.01/21(3) as claimed by the appellants. In the result, the appeal is allowed with consequential relief to the appellants.
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