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The Appellate Tribunal CEGAT New Delhi heard two appeals regarding the classification of stainless steel sheets in coils. The appellants claimed the goods were strips based on various definitions and notifications. The Tribunal referred to a judgment of the Madras High Court and Government orders, concluding in favor of the appellants. Both appeals were allowed with relief granted to the appellants. (1983 (4) TMI 252 - CEGAT New Delhi)
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