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1993 (5) TMI 98 - CEGAT, NEW DELHI
Extract:
.......under Chapters 84, 85 or 87, such lsquo castings rsquo should be deprived of their most appropriate and only classification. Such an interpretation of Rule 2(a) is untenable. It will create clashes within different headings and disturb their harmony. 10. In view of the foregoing discussion, impugned orders are set aside and the appeals are allowed.