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1987 (6) TMI 313 - CEGAT, NEW DELHIExtract: .......f M/s. Hindustan Zinc Ltd., Udaipur, that graphite blocks imported for fitment as spares in heat exchangers were covered by Heading 68.01/16 and not Heading 84.17. 9. emsp In the light of the foregoing discussions, we hold that the goods have been correctly classified under Heading 68.01/16. The impugned order is upheld and the appeal is dismissed.
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