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1991 (10) TMI 147 - AT - Central ExciseExtract: .......23.02 of CETA, 1985 and it is now well recognised that the CETA, 1985 is broadly patterned on HSN and hence the HSN heading and Explanatory Notes provide a useful guide in determining issues of classification. 3. Respectfully following the ratio of the above decision, we set aside the impugned orders and allow the appeals with consequential relief.
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