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1988 (11) TMI 182 - CEGAT, NEW DELHIExtract: .......e Rule 3(c) can be invoked only when the earlier two sub-rules 3(a) and 3(b) are not invokable. 5. Hence the appeal is allowed and the impugned order is set aside to the extent that the lsquo hose assembly rsquo of vulcanised, unhardened rubber are classified under sub-heading 4009.92 of C.E.T.A. 1985. 6. Cross-objections are dismissed accordingly.
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