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2002 (1) TMI 68 - SUPREME COURT
Extract:
.......ocks were excluded from Chapter Heading 84.38 vide Explanatory Notes to CCOM at Page 1288. 4. The civil appeals are, therefore, allowed. The orders under appeal are set aside. The appeals before the Tribunal are restored to it for being heard and disposed of afresh. All contentions shall be available to the parties thereto. 5. No order as to costs.
