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1996 (11) TMI 197 - CEGAT, NEW DELHIExtract: ....... of goods which, according to HSN Notes, would be excluded from 84.81 and would fall under 84.14. 7. emsp We accordingly set aside the impugned order and remand the case to Assistant Commissioner for de novo decision in the light of our observations. Since the case is being remanded, the Tribunal would appreciate if decision is taken expeditiously.
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