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1995 (1) TMI 142 - CEGAT, NEW DELHIExtract: .......y covered by Heading 52.02 which reads as ldquo Felt, whether or not impregnated, coated, covered or laminated rdquo . We are, therefore, inclined to agree with the Ld. SDR that the decision of the Tribunal cited by the appellants cannot be of any assistance to them. 11. In view of the foregoing we confirm the impugned order and dismiss the appeal.
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