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1997 (4) TMI 206 - CEGAT, NEW DELHIExtract: .......e dash sub-classification of ldquo containers of base metals rdquo without any condition relating to the packaging of goods for sale the impugned goods would be classifiable only under Heading 83.12.90. 4. emsp In view of this we find considerable merit in the Revenue Appeal. We, therefore, set aside the impugned order and allow the Revenue Appeal.
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