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2001 (1) TMI 328 - CEGAT, NEW DELHIExtract: ....... by the Adjudicating Authority as falling under tariff item 52 are virtually parts of automobile and are classifiable under tariff item 68. This conclusion is in consonance with the conclusions arrived at by the Appellate Collector. 11. emsp In view of what has been stated above, we find no merit in these appeals. Appeals are accordingly dismissed.
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