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1987 (10) TMI 258 - CEGAT, NEW DELHIExtract: .......as against Revenue rsquo s claim under Item 65 in view of the aforesaid decision would have to be accepted. We see no reason to depart from the decision and following the same accept the appellants claim for classification of the goods under T.I. 68 in preference to T.I.65. 6. The appeals are thus allowed and consequential relief to the appellants.
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