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1995 (1) TMI 178 - CEGAT, NEW DELHIExtract: .......y fall under Tariff Item 68 which was the residuary item and will be liable to duty accordingly. 14. emsp Having regard to the above facts and circumstances we hold that printed and dyed Napkins/Pillow covers shall be classifiable under the then Tariff Item 68. In this view of the matter, the impugned order is set aside and the appeals are allowed.
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