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1999 (3) TMI 400 - CEGAT, NEW DELHIExtract: .......es case, the ratio of the said decision is squarely applicable to the facts of the present appeals. Accordingly, following the ratio of the decision in Universal Cable Ltd. (supra) we held that the impugned product is classifiable under Heading 40.02 of the Customs Tariff Act. The order is therefore, set aside and all the three appeals are allowed.
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