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1992 (5) TMI 130 - CEGAT, NEW DELHIExtract: .......rted in 1988 (35) E.L.T. 480 and Order No. 356/89-D, dated 18-9-1989 wherein it has been held that cement-coated steel pipes are nothing but steel pipes coated with cement and as such not a different product classifiable under Tariff Item 68. 4. We respectfully follow the decision cited above and allow the appeal as already announced in open court.
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