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1994 (8) TMI 92 - CEGAT, NEW DELHIExtract: .......ties, it is but proper that the issue be re-examined by the lower authorities to classify the product in its proper heading. We, therefore, remand the matter to the Assistant Collector for re-adjudication having regard to our observations in this order and after granting a hearing to the appellants. 11. Thus, the appeal is allowed by way of remand.
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