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1993 (12) TMI 131 - CEGAT, NEW DELHIExtract: .......netics and their classification under 8505.00 is not appropriate. The classification adopted by the Ld. Collector (Appeals) under Tariff sub-heading 8529.00 is more appropriate and requires to be upheld. The reliance by the Revenue on Note 2(a) of Section XVI is not appropriate and also HSN Explanatory Notes. In the results, the appeal is rejected.
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