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1997 (2) TMI 286 - CEGAT, NEW DELHIExtract: .......the case we are satisfied that the impugned goods would not attract duty under 35D but would find placement only under Central Tariff Heading 68. 5. emsp In the result, for the reasons mentioned hereinbefore, we set aside the impugned order and allow the appeal. The Appellants shall be entitled to consequential relief if any in accordance with law.
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