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1993 (1) TMI 155 - CEGAT, NEW DELHIExtract: .......where such classification can be determined with reference to the Rules of Interpretation to the Tariff, Chapter Note and Tariff heading in the CTA rsquo 75 itself, there will be no necessity to rely upon the HSN Notes in the matter as has been done by the Collector (Appeals). The impugned order is, accordingly, set aside and the appeal is allowed.
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