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1997 (4) TMI 145 - CEGAT, NEW DELHIExtract: .......ly the Tribunal order has been reversed. In view of the finding of the Supreme Court, following the ratio, we accept the contention of the Revenue and accordingly item in question is classifiable under Chapter 39 and not under Chapter 48. Accordingly we set aside the impugned order and in the result appeal filed by the department is hereby allowed.
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