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1986 (4) TMI 247 - CEGAT, NEW DELHIExtract: ....... its Orders on the SLPs filed before it on this issue agreeing with the reasoning and the conclusion urged by the Gujarat High Court and dismissing the appeals. 5A. In view of the above decision of the Supreme Court, we have to hold that the impugned goods fall for classification under Item No. 15A(2) and not Item No. 18 ibid. 6. Appeal is allowed.
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