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1999 (1) TMI 174 - AT - CustomsExtract: .......light of these facts the certificate produced from the competent authority was considered. Accordingly, we hold that the product imported by the respondent falls under Heading 35.06 of the Customs Tariff Act and for the reason the benefit of Notification No. 172/92 was not available to the importer. We, therefore, allow the appeal filed by Revenue.
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