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1994 (3) TMI 175 - AT - CustomsExtract: .......equired to be classified in the specific entry and not in the general entry. These rulings are distinguishable as they are not rendered in the context of Section Notes and Chapter Notes and also in the light of the HSN Explanatory Notes, which have got a persuasive value. 17.In the result, there is no merit in this appeal and the same is dismissed.
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