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1999 (10) TMI 168 - CEGAT, NEW DELHIExtract: .......nce to the classification has been properly analysed by the Tribunal in the case of M/s. Matador Foam and Others and subsequent decision has also followed that ratio, following the same, we accept the contentions of the party and, accordingly, the item in question is classifiable under 40.08. 5. emsp Thus, this appeal is allowed in the above terms.
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