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1989 (8) TMI 177 - AT - Central ExciseExtract: .......ased-. Heading 85.46 of the new Tariff. The above classification under Heading 85.46 will apply to only industrial laminates having applications primarily or mainly attributable to their electrical insulating properties. Thus, both on merits and jurisdiction, the appellants succeed. The appeal is allowed with consequential relief to the appellants.
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