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1989 (3) TMI 210 - CEGAT, NEW DELHIExtract: .......cose in any form rsquo . As such, in the present state of evidence, Item No. 1E(1), CET has to be ruled out. Since both sides are agreed on the point that the goods are marketable, they have to be classified under Item No. 68, CET. We order accordingly. 16. The impugned order is modified accordingly and the appeal is disposed of in the above terms.
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