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2001 (1) TMI 416 - CEGAT, BANGALOREExtract: .......ut the classification of the product under import i.e. under Heading 8473.30. In this view of the matter, we would consider the imports to be eligible for the benefit of the Notification under Heading 22. 3. emsp In view of our finding, we would set aside the orders of the lower authorities and allow the appeal with consequential relief as per law.
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