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1999 (9) TMI 507 - AT - Central ExciseExtract: .......d having regard to the fact that if there is a specific entry under CETA, it will prevail over the HSN Notes under Chapter 59. We hold that the product is cotton fabric subjected to the process of water-proofing and is classifiable under Chapter heading 52.06/5207. In this view of the matter, the impugned order is upheld and the appeal is rejected.
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