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1998 (11) TMI 188 - CEGAT, NEW DELHIExtract: .......iod under appeal, has classified the item gems rsquo under 18.03 and no appeal has been filed by the department against such order, on considering the facts and circumstances, we uphold that the item is classifiable under Heading 18.03. The other points are dismissed as not pressed. Accordingly, these two appeals are disposed of in the above terms.
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