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1993 (12) TMI 137 - AT - CustomsExtract: .......the goods with which the goods are used its function remains the same. It is, therefore, a complete appliance by itself having an individual function. In our view, therefore, Tariff Heading 85.18/27(1) CTA, 1975 is more appropriate than Tariff Heading 85.01(1) CTA, 1975. Hence the appeal of the Revenue is allowed with consequential effects thereof.
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