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1997 (6) TMI 230 - AT - CustomsExtract: .......ents which are classifiable under 90.18. We have, however, referred to this classification issue only in passing since, as indicated earlier, classification as such is not material in deciding the question of exemption in this case. 10. emsp In the result, for the reasons mentioned hereinbefore, we set aside the impugned order and allow the appeal.
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