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1993 (10) TMI 139 - CEGAT, NEW DELHIExtract: ....... to Chapter 39 relating to exclusion of stamping foils of Heading 32.12 and taken the argument that since stamping foils and typewriter ribbons were performing similar functions the subject goods would be excluded from the purview of Chapter 39. This argument is fallacious because what is being classified under Chapter 39 is not typewriter ribbons.
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