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2001 (2) TMI 487 - CEGAT, CHENNAIExtract: .......ste arising during the manufacture of yarn is not classifiable under Sub-heading 5503.19/5503.20. Following the ratio of this decision, we hold that the classification placed on the soft waste under consideration is not classifiable under sub-heading 5503.20. The appeal, therefore, succeeds and the same is allowed with consequential relief, if any.
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