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The Appellate Tribunal CEGAT, New Delhi upheld the classification of Cellulose power "Arbecel - FDY-600" under Heading 39.01/06 of CTA and Item No. 15A(i) of the Central Excise Tariff. The appeal was dismissed. (Citation: 1987 (1) TMI 315 - CEGAT, New Delhi)
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