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1996 (3) TMI 214 - CEGAT, NEW DELHIExtract: ....... regard to the alternative plea now made to classify these articles under 7014, we note that no material has been enclosed to justify this classification. The written submissions contained only a bare plea in this regard without any material. We, therefore, reject this plea. 6. emsp In the result, we uphold the impugned order and reject the appeal.
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