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1998 (6) TMI 162 - CEGAT, MADRASExtract: .......erefore, as per Rule 3(c) of Interpretative Rules, the latter is to be applied. 9. emsp In view of the aforesaid analysis, we conclude that the product ldquo Destruclip rdquo is a medical appliance and shall be classifiable under 9018.90 of CTA. We therefore set aside the impugned order-in-original and the appeal succeeds with consequential relief.
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