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1997 (12) TMI 194 - AT - Central ExciseExtract: ........C.) the Apex Court had held that it was the commercial understanding of wind screens that was decisive for purposes of classification and not the type of the material which was used in the product. 9. emsp Having regard to the above discussion we are not inclined to allow the Departmental Appeal. The same is rejected and the impugned order upheld.
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