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1997 (3) TMI 99

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....tion for decision relates to classification for the purpose of duty payable on Polyester Chips (Textile grade) imported by the appellants i.e. whether the said goods is classifiable under Heading 38.01/19(1) not elsewhere specified by the Customs Tariff Act, 1975 as claimed by the appellants or under Heading 39.01/06 as assessed by the Revenue. This question is now settled by the decision of this ....