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1997 (9) TMI 186 - AT - Central ExciseExtract: ....... 85.42. Therefore, classification as determined by the department by applying Note 2(a) to Section XVI is correct. Resort cannot be had to Rule 2(b) where Rule 2(a) itself covers the goods in dispute. In the light of the above discussion, we see no infirmity in the order passed by the lower Appellate Authority uphold the same and reject the appeal.
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