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1990 (11) TMI 249 - AT - Central ExciseExtract: .......fficient or satisfactory basis for classification of the goods under Heading 40.05, Sub-heading 4005.00. The products appear to be more appropriately classifiable under Heading 32.14, Sub-heading 3214.00 and, in the state of the evidence on record, I would agree with this conclusion of brother Shri Peeran and the consequent disposal of the appeals.
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