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1990 (8) TMI 244 - CEGAT, NEW DELHIExtract: .......aily written record especially of the writer rsquo s own experiences. However, being a record book, it is an article similar to a diary, falling under Heading 48.20. The imports are therefore, assessable under Heading 48.20 as articles similar to diaries. 11. In the light of the above discussion, we uphold the impugned order and dismiss the appeal.
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