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    <title>2007 (7) TMI 121 - CESTAT, KOLKATA</title>
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    <description>The raincoats made from rubberized textile fabrics were classified under Heading 59.06, thus falling under Heading 62.01. The impugned order was set aside, and both appeals were allowed based on the evaluation of the chemical test report and relevant chapter notes. The issue of limitations raised by the appellants was not addressed as the appeals were decided in their favor on merit.</description>
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      <description>The raincoats made from rubberized textile fabrics were classified under Heading 59.06, thus falling under Heading 62.01. The impugned order was set aside, and both appeals were allowed based on the evaluation of the chemical test report and relevant chapter notes. The issue of limitations raised by the appellants was not addressed as the appeals were decided in their favor on merit.</description>
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