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1990 (10) TMI 196 - CEGAT, NEW DELHIExtract: .......elevant to the dispute in the present case which relates to a period prior to 28-2-1986. 16. In the result, we hold that the paper offset printing plates imported by the appellants were classifiable under Heading 84.34 and not under Heading 48.01/21. We set aside the impugned orders and allow the appeals with consequential relief to the appellants.
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