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1998 (11) TMI 203 - AT - Central Excise

The appeal by M/s. Swarup Fibres Industries Ltd. regarding the classification of Vulcanised Fibre was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal upheld the classification under sub-heading 3920.31 based on the HSN, ruling that Vulcanised Fibre is considered under 'plastics' and falls under this sub-heading.

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