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1996 (12) TMI 178 - CEGAT, MADRASExtract: ....... shown that the item clearly falls in any one of the chapter headings in Chapter 84, the goods will be classifiable under heading 3926.90. With this observation we remand the matter to the original authority for this limited purpose for de novo decision in the light of our observations above after affording opportunity of hearing to the appellants.
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