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1996 (9) TMI 211 - AT - Central ExciseExtract: .......iff heading 4812.12. In determining the classification of impugned goods in terms of heading 4812.12 we have to look at the material the impugned goods are made of and not the mother material from which the material is made of. 6. emsp In the result, for the reasons mentioned hereinbefore, we reject the Revenue Appeal and uphold the impugned order.
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