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1999 (10) TMI 174 - CEGAT, NEW DELHIExtract: .......assified the item under sub-heading 19. In the facts and circumstances, we are of the view that the jurisdictional Assistant Commissioner has to classify the item under the appropriate sub-heading and to pass an order in accordance with law after providing an opportunity to the appellant. 6. emsp Thus, this appeal is disposed of in the above terms.
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