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1991 (2) TMI 281 - CEGAT, NEW DELHIExtract: .......ted, covered or laminated with plastics. This Chapter 59 has no application to wall covering of plastics which falls specifically under Chapter 39. There is no infirmity in the reasoning given by the Collector (Appeals) in the impugned order. There is no merit in the appeal and it is liable to be rejected and we order accordingly. Appeal dismissed.
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