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1989 (10) TMI 133 - CEGAT, NEW DELHIExtract: ....... classification under this entry. So, we refrain from expressing any final opinion regarding correct classification. However authorities may take their own view and resort to legal course open to them, if any. So, we pass the following final order 20. The appeal is allowed and impugned order is set aside with consequential relief to the appellants.
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