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1996 (4) TMI 339 - CEGAT, NEW DELHIExtract: .......amination of the sample by the Superintendent and the Collector and the sample enclosed by the respondent with his written submissions it appears that it is the product which is called sleeves in HSN and described both as sleeves rsquo and wrapper rsquo by the respondent which was in question and its correct classification was under heading 4819.12
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