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1990 (1) TMI 194 - CEGAT, NEW DELHIExtract: ....... strips or tapes made out of gummed paper of larger widths continued to be gummed paper falling for classification under Item 17(2), CET. 11. For all the above reasons, I agree that the lsquo gummed paper tapes rsquo in question are appropriately classifiable under Item No. 17(2), CET and that the appeal should be allowed with consequential relief.
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