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1996 (12) TMI 146 - AT - Central ExciseExtract: .......supra) Tariff Item 22 makes clear that predominance is only in relation to the base fabrics which are impregnated, coated or laminated as the case may be. 9. emsp In view of this we hold that goods are classifiable under Tariff Heading 22 of erstwhile Central Excise Tariff. In the result we set aside the impugned order and allow the Revenue Appeal.
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