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1998 (11) TMI 288 - CEGAT, NEW DELHIExtract: .......ore, Heading 37.05 would be the appropriate entry since this heading covers photographic plates and films exposed and developed other than the cinematograpic films. In this view of the matter, we hold that classification upheld by the lower authority under Heading 37.05 is correct and accordingly we confirm the impugned order and reject the appeal.
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