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1996 (10) TMI 208 - CEGAT, NEW DELHIExtract: .......p In view of this, we are of the view that goods would not merit classification under Heading 98.06 as claimed and benefit of Notification No. 69/87, dated 1-3-1987 could not be extended to the appellants in view of the specific provision made in Notification No. 132/87, dated 19-3-1987. We therefore, reject the appeal and uphold the impugned order
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