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1990 (7) TMI 202 - CEGAT, NEW DELHIExtract: .......hich are to be taken to fall under Chapter 38 and not within any other Chapter of the Schedule. 6. In the light of the above discussion, we hold that ldquo PARATAC rdquo is classifiable under Heading 38.01/19(3) of the Customs Tariff. 7. As a result, the impugned order is set aside and the appeal allowed with consequential relief of refund of duty.
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