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    <title>2003 (1) TMI 146 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the classification of &#039;Tarpaulin &amp;amp; Tents&#039; under Heading 39.26 of the Central Excise Tariff Act, rejecting the appeal. The decision was based on the similarity in the manufacturing process with HDPE sacks and the interpretation of tariff headings according to HSN Explanatory Notes.</description>
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