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1997 (4) TMI 329 - CEGAT, MADRASExtract: ....... correct. In this view of the matter we are of the view that the decision of the Tribunal cited supra are squarely applicable to the facts of the case and the goods of the appellants merits classification under Heading 35.06 and we order accordingly. The impugned order classifying the same under Heading 40.05 is set aside and the appeal is allowed.
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