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1997 (9) TMI 266 - CEGAT, NEW DELHIExtract: .......with effect from 28-2-1982 wood based compreg board was classifiable under Tariff Item 16B of the then CET. Precisely, this is what the lower authorities have done. In this view of the matter we do not see any legal infirmity in the order passed by the lower authorities. In the circumstances, the impugned order is upheld and the appeal is rejected.
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