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1990 (3) TMI 209 - CEGAT, NEW DELHIExtract: ........ Even the Collector in his grounds of appeal agrees that goods belonging to the same Tariff Item may be considered as belonging to the same class but he makes one exception in respect of glass falling under Tariff Item 68 as is a broad one. We do not agree with such a distinction. 6. For these reasons we find no merit in the appeal and dismiss it.
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