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1990 (7) TMI 208 - CEGAT, NEW DELHIExtract: .......individual function of road surfacing. Therefore, its classification under 84.59(1) gets excluded. 10. Consequently the classification under Heading 84.56 being more appropriate, the residuary heading under 84.59(1) which has been upheld by the respondent, is set aside. The appeal is, therefore, allowed with consequential benefit to the appellants.
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