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1999 (6) TMI 189 - CEGAT, NEW DELHIExtract: .......elf reference has been made to the HSN Explanatory Notes at page 1120. 6. emsp Taking into account the nature of the product and their use, we find that their classification under sub-heading No. 8302.00 was correct. There is no infirmity in the view taken by the learned Collector of Central Excise (Appeals) and all these five appeals are rejected.
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