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2000 (6) TMI 337 - CEGAT, NEW DELHIExtract: ....... of the Tariff. Accordingly, we do not interfere with the findings of the Collector (Appeals) that the impugned product is classifiable under heading 85.44. However, the matter is remanded to the Asstt. Commissioner for examining the availability of exemption under notification No. 175/86 to the appellants. The appeal is disposed of in these terms.
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