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1987 (6) TMI 286 - CEGAT, NEW DELHIExtract: ....... covers ldquo other articles of iron or steel not elsewhere specified rdquo . We further observe that since the goods are described as magnetic medium they cannot be considered as a component part. In view of the specific description contained in Heading 73.03/05 we hold that this heading covers the imported goods. We, therefore, allow this appeal.
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