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1997 (3) TMI 200 - CEGAT, NEW DELHIExtract: ........ Ltd. v. Collector of Central Excise. We also find that subsequently CBEC issued a tariff ruling under Circular No. 90/91 CX 3, dated 8-8-1991 clarifying that self adhesive insulating tapes of plastics would be appropriately classifiable under heading 8546.00. 5. emsp In view of the this, we reject the revenue appeal and uphold the impugned order.
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