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1997 (7) TMI 235 - CEGAT, NEW DELHIExtract: .......were correctly classifiable under sub-heading No. 8312.90. 9. emsp We have discussed the goods in question and the scope of the relevant tariff entries. In the light of the above discussion, we do not find any infirmity in the view taken by the learned Collector of Central Excise (Appeals). There is no merit in this appeal and the same is rejected.
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