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1983 (12) TMI 333 - ITAT NEW DELHIExtract: .......lace it under residuary item 87 ICT. In view of the foregoing, the Ceramic magnets which had already assumed the shape, size and quality as component parts will thus more appropriately fall under heading 73(11). The appeal is accordingly dismissed. This order would also apply to 7 other appeals namely No. 2481 to 2487/83-B which are also dismissed.
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