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1986 (2) TMI 179 - CEGAT, NEW DELHIExtract: .......al time the duty liability under Headings 84.34 and 84.40 were the same. The proposal of Revenue to classify the item under Heading 90.10 of CTA not being acceptable, the review notice so for as it relates to the present respondent should be dropped and appeal dismissed. 28. With these observations, I agree with the order proposed by Brother Syiem.
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