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1997 (5) TMI 176 - CEGAT, NEW DELHIExtract: ....... in respect of the very items has already been considered by the Tribunal in the aforesaid case, following the ratio of the said decision, we accept the plea of the respondents. Accordingly, these items are appropriately classifiable under Chapter 73 and under sub-heading 7308.90. In the view we have taken, we dismiss the department rsquo s appeal.
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