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1990 (3) TMI 195 - CEGAT, NEW DELHIExtract: .......use could not have any bearing upon the classification. 17. In view of the above discussion, we are of the opinion that the imported consignment, in question, should have been classified under T.I. 23(1) of the erstwhile First Schedule of the CESA. So, we allow this appeal and set aside the impugned order with consequential relief to the appellant.
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