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1990 (6) TMI 134 - CEGAT, NEW DELHIExtract: .......fication under Heading 59.11 (Sub-heading 5911.90) and not under Heading 40.16 (Sub-heading 4016.99). 10. In the above view, it is not necessary for us to consider the counsel rsquo s alternative claim for classification of the goods in Chapter 84. 11. We set aside the impugned order and allow the appeal with consequential relief to the appellants.
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