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1997 (9) TMI 551 - AT - Central Excise
The judgment by the Appellate Tribunal CEGAT, Kolkata involved the classification of railway truck bolts and nuts and fish bolts and nuts. The tribunal relied on the H.S.N. Explanatory Notes to determine classification under Tariff Heading 73.18, setting aside the lower appellate authority's decision and allowing the appeal of the Revenue.
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