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1995 (5) TMI 100 - CEGAT, NEW DELHIExtract: .......no such evidence brought on record. In such a view of the matter, we are inclined to hold that the magnetic buttons imported by the respondents herein would be more appropriately classifiable under Heading 83.08 and not under Heading 96.06 CTA. In this view of the matter, the impugned order is set aside and the Department rsquo s appeal is allowed.
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