2017 (2) TMI 1401

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Full Text of the Document

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....as sought to be challenged, para No. 9 whereof reads as under : "We find that goods in question are classifiable under Chapter 85 of the Tariff under Central Excise Tariff there is no Heading 98.01 and which exists in Customs Tariff only. Since the goods manufactured in India cannot be classified under 98.01 of the Central Excise Tariff, denial of the exemption on the ground of non-fulfilment of ....