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2007 (10) TMI 205 - CESTAT NEW DELHIContention of appellant is that the goods in question are forgings & are classifiable u/CH 7326.19 & entitled for the benefit of Not. 223/88 - revenue contended CH 87 & 84 as parts of the Automobiles - As the forgings cleared by the appellants are not used as such & the customers under take further processes of turning, the milling, drilling, grooving on them, therefore, the same cannot be held to be parts of Automobile – goods classifiable under heading7326.19
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