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1985 (7) TMI 212 - CEGAT, NEW DELHIExtract: .......ted to towels and blankets-two different products which are not named in the tariff entry. The Advices were themselves issued long after the inclusion of bed-sheets etc. in the tariff entry. 11. emsp Summing up, we find no merit in any of the arguments put forth by the appellants. In the result, we uphold the impugned orders and reject this appeal.
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