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1987 (10) TMI 159 - CEGAT, NEW DELHIExtract: .......o be taken as not falling within any other heading of Section XI. Therefore, steering felts which are admittedly parts of steering assemblies of motor vehicles are correctly classifiable under Heading 59.16/17 and not 59.01/15. 16. In the result, the impugned orders are set aside. The appeals are allowed with consequential relief to the appellants.
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