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1999 (7) TMI 323 - CEGAT, MADRASExtract: .......ls) has examined the issue at great length and also applied Chapter Notes including the Notes under HSN. The Board has also taken the view that the product impugned is required to be classified only under sub-heading 8540.90 of the Central Excise Tariff Act. In that view of the matter, there is no merit in the appeal and hence the same is rejected.
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