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1999 (2) TMI 257 - CEGAT, CALCUTTAExtract: .......he steam turbine would be covered under the said heading by virtue, of Section Note 2 of Section XVI. In view of the foregoing discussion we hold that the classification for rotors is under Tariff Heading 84.06 and the classification of filter is conceded by the appellants would be under Tariff Heading 84.21. Appeal disposed of in the above manner.
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