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1998 (5) TMI 107 - CEGAT, NEW DELHIExtract: .......rt of Madhya Pradesh in the case of M/s Raj Packwell holding that HDPE tapes were nothing but strips of plastics which were used in the weaving of sacks and are correctly classifiable under sub-heading No. 3920.32. The Collector rsquo s order is, therefore, upheld and the appeal of the department is rejected, as already announced in the open Court.
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