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1995 (10) TMI 86 - CEGAT, NEW DELHIExtract: .......ofing. Therefore, the Collector (Appeals) rsquo s order classifying the goods as per Note 11(b) in the residuary heading and under the Heading No. 39.22 which reads as ldquo other articles of plastics and articles of materials of Heading 39.01 to 39.14 is in order. There is no ambiguity and illegality in the order and hence, the appeal is rejected.
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