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1987 (3) TMI 384 - CEGAT, NEW DELHIExtract: ....... its own distinctive name, character and use. Since the same would not fall for classification under any one of TI 1 to 67 CET we hold that the Appellate Collector was correct in classifying the same under TI 68 CET. 5. Accordingly the order of the Appellate Collector is upheld. This appeal is dismissed and the notice dated 28-1-1982 is discharged.
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