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1998 (8) TMI 184 - CEGAT, NEW DELHIExtract: .......raise the plea contrary to the binding circular. The Supreme Court has set aside the Tribunal rsquo s order upholding the classification under CET sub-heading 38.08. 3. emsp Following the ratio of the above order which is directly applicable in the present case we uphold the order of the Additional Collector of Central Excise and reject the appeal.
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