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1991 (1) TMI 307 - AT - CustomsExtract: .......lene. In the absence of any definition of lsquo LDPE rsquo in the Customs Tariff heading or in the Notification 235/85-Cus., we think it is reasonable to adopt the definition given in the Harmonised Commodity Description and Coding System Explanatory Notes. Accordingly, we set aside the impugned order and allow the appeal with consequential relief.
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