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    <title>1990 (2) TMI 158 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision of the Collector (Appeals) and ruled in favor of classifying the imported substance as purified balsam under Heading 1301.90 of the Customs Tariff Act, dismissing the appeal filed by the Collector of Customs.</description>
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