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1996 (2) TMI 214 - CEGAT, NEW DELHIExtract: .......iduary Heading. The Rules of Interpretation stipulate that a specific heading should be preferred to a residuary heading. Having regard to all facts and circumstances, we hold that the printed composite containers shall be classified under Chapter sub-heading 4818.13. In this view of the matter, we set aside the impugned order and allow the appeal.
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