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2002 (11) TMI 386 - CEGAT, NEW DELHIExtract: ........N. No material has been brought by them on record to show that the Add-on-Card is nothing but lsquo Control and adaptor Units rsquo mentioned in the HSN Explanatory Notes. Following the decision in the case of Indcheom Electronics Ltd., the Add-on-cards are classifiable under Heading 84.73 of the Central Excise Tariff. Sd/-(V.K. Agrawal)Member (T)
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