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1998 (8) TMI 388 - CEGAT, NEW DELHIExtract: .......ions of the learned Advocate for the respondents. Reliance placed by the Commissioner of Customs on ITC(HS) is not correct inasmuch as that classification has been brought into force after the importation of these goods. Therefore, having regard to all the facts and circumstances of the case, as set out above, we dismiss this appeal of the Revenue.
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