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1999 (5) TMI 110 - CEGAT, CALCUTTAExtract: .......iples of interpretation and Chapter Notes for pre 1986. Therefore, depending upon the decision on excisability, the classification and dutiability issue will also be required to be re-examined. 42. emsp I therefore, set aside the order and remand the same to the Collector for de novo consideration in the light of the above observations and the law.
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