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1990 (12) TMI 196 - CEGAT, NEW DELHIExtract: .......or of Central Excise, Bombay - 1988 (36) E.L.T. 174 (Tribunal) The learned Consultant rsquo s argument that Chapter 48 HSN (Paper) covers bobbins, spools mentioned is only to be dismissed because that entry is in a different tariff and cannot be brought in to interpret the tariff as it existed at the relevant time. 14. We dismiss the three appeals.
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