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1997 (9) TMI 300 - CEGAT, CALCUTTAExtract: .......value for determination of the classification. H.S.N. Notes as pointed out above by the learned JDR supports the Revenue. Consequently, we set aside the impugned order and allow the appeal of the Revenue and hold that the classification of the goods in question will be determined as pointed out by the Revenue i.e. as held by the original authority.
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