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1991 (12) TMI 160 - CEGAT, NEW DELHIExtract: .......8.01/19 covers the goods by its composition or description. In these circumstances, it has to be taken to the residuary entry (1). We, accordingly, direct the classification of Ankerhearth NB-70 under sub-heading 38.01/19(1) of the Customs Tariff. The orders of the lower authorities are set aside and the appeal is allowed with consequential relief.
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