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2000 (7) TMI 162 - CEGAT, KOLKATAExtract: .......en in H.S.N. Explanatory Notes which can be without doubt, referred to as an aid for interpretation of the Tariff Entries. In view of our foregoing discussions, we hold that Hydraulic Pumps are properly classified under Heading 84.13 and set aside the impugned Orders. The appeal is thus allowed with consequential reliefs, if any, to the appellants.
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