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1983 (12) TMI 308 - CEGAT NEW DELHIExtract: ....... used in the appellants unit would not mean that parts of Air Compressors should be classified with that of the unit. The appellants have failed to make out a case justifying classification of goods under Heading 90.24 or 90.29. Therefore, no interference in the order passed by the lower authorities is called for. The appeal fails and is dismissed.
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