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1994 (11) TMI 209 - CEGAT, NEW DELHIExtract: .......rd to the ratio of the above two decisions as also the Glossary of terms in ISI specification referred to above we are inclined to hold that intalox Saddles and Rasching Rings are items of Procelainware and classifiable under Tariff Item 23B of the then Tariff. 10. In this view of the matter, the impugned order is upheld and the appeal is rejected.
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