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1998 (9) TMI 163 - CEGAT, NEW DELHIExtract: ....... of goods and that these should be made of plastics. The Tribunal has held that bubble cushion on one side intended for packing of goods and for that reason, it would fall under Heading 3923. Following the ratio of the above order, we uphold the impugned order passed by the Collector of Central Excise (Appeals) and reject the appeal of the Revenue.
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