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2002 (6) TMI 509 - CEGAT, MUMBAIExtract: .......he classification, and in any case cannot override the restriction contained in Heading 84.15. 6. emsp That being the case the alternative Heading 8419.90 which includes part of heat exchanger claimed by the manufacturer will apply. That claim appears to us to be correct. 7. emsp The appeals are accordingly allowed and the impugned order set aside.
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