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1998 (3) TMI 244 - AT - Central ExciseExtract: ....... this decision cannot be of any assistance to us in resolving the present controversy. 6. emsp Following the decision in Inarco Ltd. - 1997 (90) E.L.T. 104 (Tribunal) we hold that article in question viz. Cots fall under sub-heading 8448.00. This shall be treated as approved classification. The impugned order is set aside and the appeal is allowed.
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