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1994 (3) TMI 179 - CEGAT, NEW DELHIExtract: .......al Graphite rdquo So when Heading 68.15 covers only, inter alia, articles of other mineral substances then that heading will not accommodate articles not made of natural graphite. In this view of the matter, the impugned Order classifying the goods under sub-heading 6815.10 CTA is not sustainable and is set aside. The appeal is, therefore, allowed.
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