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1998 (12) TMI 227 - CEGAT, MUMBAIExtract: .......e goods the form of or condition which is specified therein, any separate tariff heading. It only provides for classification of goods satisfying a particular condition (in this case being in form) of which would otherwise be classifiable elsewhere. 6. emsp We are therefore unable to interfere. Appeal dismissed. Cross objection is also disposed of.
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