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1991 (12) TMI 163 - CEGAT, NEW DELHIExtract: .......pute as both sides affirmed that the correct tariff sub-heading is 4802.02 of the CTA, 1975 as amended in 1985. Therefore, the Tribunal had no cause to look into that aspect. This is not the case before us where the classification itself is under challenge. 7. In the light of the above discussion we uphold the impugned order and dismiss the appeal.
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