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2000 (11) TMI 1167 - CEGAT, MUMBAIExtract: .......tter was required to choose between this heading and the heading claimed by the manufacturer. It cannot be said that there was anything illegal or improper in the order. Therefore the order of the Collector (Appeals) allowing the department rsquo s application before him cannot be maintained. 3. emsp Appeal allowed and the impugned order set aside.
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