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1987 (6) TMI 285 - CEGAT, NEW DELHIExtract: .......fortunately, they have come as steel balls and their assessment as part of the machinery is not a serious proposition when in that capacity, they have a heading which has been made more specific for them by the note i.e. Note 4 of Chapter 84. 4. There is not much reason for interfering with the assessment already made and so the appeal is rejected.
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