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1990 (3) TMI 169 - CEGAT, NEW DELHIExtract: .......e situation here as the department in coming to the conclusion that Chapter Heading 84.61(2) as not applicable was able to come to that conclusion as no other description of the valve imported had been given, other than slide valve which is not covered under the Heading Isolating valve. As such, therefore, the appeal has no merits and is dismissed.
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