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1997 (6) TMI 145 - CEGAT, NEW DELHIExtract: .......pter Note. As per the corrected note it is not insulating material but fittings of insulating material that would stand excluded from Chapter 70. It appeared that the Collector did not take into consideration the clarification of the mistake given in the cited instructions. We, therefore, allow this appeal and set aside the Collector rsquo s order.
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