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1988 (2) TMI 382 - CEGAT, NEW DELHIExtract: .......ocess of grinding. I do not agree that it should be treated as an integral part of the grinding machine. The classification sought for by the department under Heading 90.28(4) read with Heading 90.16(1) of the C.T.A. is, therefore, correct. In this view, all the appeals have to be allowed. I concur in the judgement passed by the learned Member (J).
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