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1987 (10) TMI 284 - CEGAT, NEW DELHIExtract: .......paper is transferred to the fabric. We are, therefore, of the opinion that this is a better heading than ldquo printing paper rdquo to cover the subject product. On this basis, the appropriate classification under the Customs Tariff Schedule would be 48.01/21(1). In this view of the matter, the impugned order is upheld and this appeal is dismissed.
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