Grape guard falling within Chapter 48

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....Notification No. 234/86-Cus. Dated 3-4-1986 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied th....

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....ection 3 of the said Customs Tariff Act. Explanation.—For the purposes of this notification, "grape guard" means paper of a type generally used for the packing of grapes and which consists of two....