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    <title>1999 (6) TMI 79 - CEGAT, NEW DELHI</title>
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    <description>Rubber blankets under the Central Excise Tariff were held classifiable under Heading 40.16, not Heading 40.08, because an earlier binding Tribunal decision had already classified identical goods under Heading 40.16. The Tribunal followed that prior view, found no distinguishing facts, and rejected the contrary classification adopted in the impugned order. The classification order was set aside and the Revenue&#039;s appeal succeeded on the tariff issue.</description>
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      <description>Rubber blankets under the Central Excise Tariff were held classifiable under Heading 40.16, not Heading 40.08, because an earlier binding Tribunal decision had already classified identical goods under Heading 40.16. The Tribunal followed that prior view, found no distinguishing facts, and rejected the contrary classification adopted in the impugned order. The classification order was set aside and the Revenue&#039;s appeal succeeded on the tariff issue.</description>
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