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2001 (1) TMI 159 - CEGAT, MUMBAIExtract: .......eading 85.43? The answer is obviously in the negative. If it were not so answered, the heading itself would become redundant. 12. We therefore accept the department s contention that the goods are classifiable under heading 85.43. The appeals are allowed. Orders of the Collector (Appeals) are set aside and the Assistant Collector s orders restored.
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