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1996 (9) TMI 371 - CEGAT, NEW DELHIExtract: .......owever, as we have taken a view on merits of the case, we are not going into this aspect of the matter. 5. emsp Taking all the relevant considerations into account, we consider that the goods in question are classifiable under sub-heading No. 3922.90 and not under Heading No. 84.48. The appeal is disposed of in the above terms. Ordered accordingly.
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