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1991 (7) TMI 184 - CEGAT, NEW DELHIExtract: .......d in Note 3. rdquo 8. In these circumstances and in the light of the ratio of the Supreme Court decision (supra), the findings of the lower authorities that the product imported is correctly classifiable under Heading 25.01/32(3) of Customs Tariff Act 1975 and also their finding that it will not fall under Chapter 26, is well-founded and is upheld.
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