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1983 (7) TMI 327 - CEGAT NEW DELHIExtract: .......d not, in our view, lead to the conclusion that other types of dies would not be covered by the sub-item even if they are in the nature of tools designed to be fitted into machine tools. In this view of the matter, we hold that the subject goods have been correctly classified under Item No. 51A(iii) by the lower authorities. The appeal is rejected.
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