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1999 (7) TMI 224 - AT - Central ExciseExtract: .......d sheets is classifiable under Chapter heading 4823.90. The clandestine removal of the same is not established. Adopting of 320 gms. base paper to prepare one standard laminated sheet of 8 rsquo 4 rsquo and dividing the finished product under grade lsquo A and B rsquo is without any basis. The appellant is entitled to the legal consequences if any.
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