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1998 (3) TMI 389 - CEGAT, CALCUTTAExtract: .......shall be classified under the heading which occurs last in the numerical order among those which equally merit consideration. rdquo As rightly pointed out above by the ld. JDR, since Heading 40.14 occurs later than Heading 40.08 out of the two disputed headings, we classify the goods under Heading 40.14. 4.5. emsp We, therefore, dismiss the appeal.
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