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1999 (4) TMI 211 - CEGAT, NEW DELHIExtract: .......inguishable from the items covered by sub-heading 3808.10 by their nature, composition, mode of action and function or use. 22. emsp Hon rsquo ble Supreme Court rsquo s judgment cited above has already settled the issue and, therefore, the appeals are required to be dismissed and the cross-objections accepted as already announced in the open court.
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