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1987 (4) TMI 207 - CEGAT, NEW DELHIExtract: .......os fabrics in dispute before us are finished and identifiable asbestos products. They are high value articles and quite capable of being marketed to interested industrial users. They directly answer the tariff description in Item 22-F(4). They are, therefore, lsquo goods rsquo and are liable to duty. 9. In the circumstances, we dismiss this appeal.
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