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1997 (4) TMI 247 - CEGAT, MUMBAIExtract: .......here is no estoppel in these matters that no department finding the new materials they are entitled to adopt the correct classification of the goods. Previous approval of the classification list will not in such circumstances stand in the way. In this view of the matter, we see no reason to interfere with the impugned order. The appeal is rejected.
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