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1996 (4) TMI 177 - CEGAT, NEW DELHIExtract: .......o 39.14. This being a general heading and also residuary in nature cannot be preferred to specific Heading 39.23. In view of this we hold that the goods in question are correctly classifiable under Heading 39.23. 7. emsp In the result we allow the Revenue Appeal and set aside the impugned order. Cross objections are also disposed of in these terms.
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