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2001 (11) TMI 154 - CEGAT, MUMBAIExtract: .......e under Heading 73.22. The other contention, that the appellant s product contains flue gases, used ambient air to pull a combustion chamber did not appear to us to be material to the classification. 10. We therefore do not find material sufficient to justify interference with the classification determined by the Commissioner. 11. Appeal dismissed.
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