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1997 (7) TMI 299 - CEGAT, MADRASExtract: .......ogether constitute a data processing machine for the purpose of Tariff Heading 84.71. 16. emsp In our view, therefore, the learned lower authority has rightly held the goods in question to be parts of the machines falling under 84.71 rather than as machines as such. 17. emsp We, therefore, upheld the learned lower appellate authority rsquo s order.
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