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1992 (1) TMI 222 - CEGAT, NEW DELHIExtract: .......ening material commonly used in offset printing machine has to be accepted. 10. By reading the whole material on record and also by perusing the literature and function of the imported item, it is very clear that it falls within the Heading 59.16/17 of the Customs Tariff Act, 1975. The appellants, claim is allowed with consequential relief, if any.
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