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    <description>An advance ruling found inconsistent with another ruling on the same projector model was set aside, and the matter was remanded for fresh consideration. The court held that where conflicting rulings exist on the same goods, the proper course is de novo reconsideration by the authority after giving prior notice and a personal hearing to the affected party. The impugned order was quashed and the advance ruling proceedings were sent back for decision on merits.</description>
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