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1994 (5) TMI 84 - CEGAT, NEW DELHIExtract: .......n the Tariff to be followed, (3) specific prevails over general, (4) use is not relevant for classification (5) opinion of an expert should not be brushed out of hand, and (6) order under Section 37B by the CBEC is not binding on appellate authority etc. We have taken those citations also into consideration while arriving at the aforesaid findings.
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