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1988 (7) TMI 175 - AT - Central ExciseExtract: ........ And, none of this nature has been pointed out to us by the Revenue. 13. In the result, we hold that the subject electrical insulating tapes, covered by classification list No. 774/86 were correctly classifiable under Heading No. 85.46, sub-heading 8546.00. Accordingly, we set aside the orders of the lower authorities and allow the present appeal.
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