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1998 (2) TMI 279 - CEGAT, NEW DELHIExtract: .......cal material. The Department has not been able to substantiate its case that the goods are classifiable under Heading No. 8507.00 and, therefore there is no case for holding that the goods fall under that Heading with or without the benefit of notification. In these circumstances we hold that the appeal is unsubstantiated and we dismiss it as such.
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