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1994 (3) TMI 212 - CEGAT, NEW DELHIExtract: ....... and an adhesive would be classifiable under Tariff Item 68. The appeal filed by the Revenue has no merits and is dismissed. The cross objections filed by the respondents are also disposed of. 4. emsp Thus following the ratio of the said decisions we uphold both the impugned orders classifying the product under Tariff Item 68 and reject the appeal.
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