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1997 (12) TMI 246 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi ruled that coating cotton fabrics with varnishes for use in cable manufacturing industries does not merit classification under Chapter 39 as varnishes can be based on natural polymers. The appeal from Revenue was dismissed as no evidence was provided to support the claim that all varnishes are based on synthetic polymers. (1997 (12) TMI 246 - CEGAT, New Delhi)
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