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1998 (4) TMI 284 - CEGAT, NEW DELHIExtract: .......would be classified under that tariff heading and only the ldquo other parts rdquo which are not so specifically mentioned in any tariff heading would be governed by Section Note 2(b). In view of the foregoing, we do not find any substance in the appellant rsquo s appeal before us. Consequently, we confirm the impugned order and dismiss the appeal.
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