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1998 (10) TMI 232 - CEGAT, NEW DELHIExtract: ....... Excise Tariff Act. 8. emsp In view of the foregoing we hold that correct classification of the product under consideration would be Tariff Heading 59.05. In view of the aforesaid finding, the appeal of the Revenue is dismissed and the appeal of the assessee is allowed with consequential relief to the assessee after we set aside the impugned order.
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