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1992 (1) TMI 235 - CEGAT, NEW DELHIExtract: .......f classification of wheels and axles. He may also take into account the department rsquo s miscellaneous application dated 21-3-1990 (Received in Registry on 22-3-1990). This has become necessary because the additional evidence brought on record by both sides now was not before the original authority. rdquo 4. Appeal disposed of in the above terms.
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