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    <title>1998 (5) TMI 181 - CEGAT, CALCUTTA</title>
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    <description>Plastic sheets woven into sacks were treated as classifiable under Chapter 39 rather than Chapter 54 of the Central Excise Tariff Act, because the same classification issue had already been decided in the assessee&#039;s own earlier case on identical facts. The prior ruling was followed for the later period, and the Revenue&#039;s contrary classification claim was not accepted.</description>
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