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1996 (11) TMI 168 - CEGAT, NEW DELHIExtract: .......s. Explanatory Note (B) to Chapter Heading 82.02 of HSN at page 1104 refers to saw blades of all kinds, for hand saws and for machines, and for all materials. These aspects support the conclusion we have arrived at that the correct sub-heading is 8202.99, as held by the lower authorities. 8. emsp We find no ground to interfere. Appeal is dismissed.
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