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1987 (9) TMI 168 - CEGAT, NEW DELHIExtract: .......goods could be placed under . that item. In the light of the foregoing discussion, Iten No. 22F is more specific to cover the goods and unlike Item No. l5A(2) C.R.T., Item No. 22F does not exclude from its purview insulators or insulating fittings. 12. The result is that the goods in dispute fall under Item No. 22F C.E.T. The appeal is dismissed. -
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