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1998 (7) TMI 291 - AT - Central ExciseExtract: .......iners were fixed in a specific hand tool, they would have merited classification under Heading 82.05, but where admittedly, they were capable of multiple applications, their classification under 82.07 is warranted. We, therefore, allow this appeal, set aside the Collector rsquo s order and restore the classification made by the Assistant Collector.
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