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The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the Revenue against the Order-in-Appeal classifying rubber blankets under Chapter 40.08 of Central Excise Tariff. The Tribunal held that rubber blankets are correctly classifiable under Heading 40.16 of the Central Excise Tariff, following a previous decision. The impugned order was set aside, and the appeal was allowed.
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