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1996 (11) TMI 245 - CEGAT, MUMBAIExtract: .......he other reason advanced by the Commissioner (Appeals) that tools cannot be classifiable elsewhere, proceeds on the assumption that the goods are tools. The conclusion in the order is not sustainable. 5. emsp We, therefore, set aside the order impugned in the appeal. The Asstt. Commissioner may determine the classification afresh, according to law.
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