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1987 (4) TMI 347 - CEGAT, NEW DELHIExtract: .......t Shri Gopinath reiterates his arguments in the present appeal also. We reject the argument for the same reason as mentioned in the orders cited. 5. As a result we order that step and repeat machine imported by the appellant be classified under Heading 84.40 CTA. The impugned orders are modified to this extent and the appeal is allowed accordingly.
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