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1999 (11) TMI 249 - CEGAT, NEW DELHIExtract: .......e Heading 21.08 is a general heading. Having regard to this fact that there is a specific entry, we are inclined to agree with the appellants that their product is classifiable under sub-heading 2001.90. In this view of the matter, the impugned order is set aside and the appeals are allowed with consequential relief, if any, in accordance with law.
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