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1997 (11) TMI 385 - CEGAT, NEW DELHIExtract: .......g accessories of base metal under Heading 83.09. The specific heading will prevail over the general heading viz. Heading 83.12. The goods are therefore, rightly classifiable under sub-heading 8309.90. Accordingly, we set aside the impugned orders and allow the appeals with consequential relief, if any, due to the appellants, in accordance with law.
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