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1987 (4) TMI 297 - CEGAT, NEW DELHIExtract: .......cision in the Sunrise Agency rsquo s case we hold that the goods involved in the present appeals were also properly classifiable under heading 48.01/21(3) CTA. These appeals are accordingly allowed and the orders of the lower authorities are set aside, the goods being ordered to be classified under heading 48.01/21(3) CTA with consequential relief.
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