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    <description>Grey cotton fabrics/canvas was in dispute as to whether it fell under Heading 52.05 or Heading 59.09 of the Central Excise Tariff. Conflicting Tribunal rulings on the same classification issue had created inconsistency, and the matter had previously been considered for reference to a Larger Bench without a final classification determination. Board circulars cited by the parties were also noted as relevant to the period in question. The issue was directed to be placed before the Hon&#039;ble President for constitution of a Larger Bench to settle the classification controversy.</description>
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