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1991 (1) TMI 171 - GOVERNMENT OF INDIAExtract: .......inium tubes does not seem to qualify for classification under Sr. No. 3805. 9. The matter is accordingly referred back to the Assistant Collector to study in detail the manufacturing process of Chakla (only) and in case these are found to be made of sheets then appropriate drawback as per the extant rates may be sanctioned if otherwise permissible.
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