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1997 (6) TMI 150 - CEGAT, NEW DELHIExtract: .......not be accepted as it is the carbon percentage that largely determines the quality of the steel. 5. emsp In view of what we have mentioned herein before we do not find any infirmity in the conclusion drawn by Collector that Chapter Notes indicate correct classification only as 7220.90. Accordingly we reject the appeal and uphold the impugned order.
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