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1998 (8) TMI 191 - CEGAT, NEW DELHIExtract: .......rs Ltd. reported in 1998 (97) E.L.T. 193 (S.C.). In the light of the above decisions which are applicable on all fours to the facts of the present case, we hold that the electrical grade insulating paper manufactured by the respondents herein falls for classification under CET sub-heading 8546.00, set aside the impugned order and allow the appeals.
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