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1994 (10) TMI 148 - CEGAT, NEW DELHIExtract: .......t gears and gearing are specifically mentioned in Tariff Heading 84.83, this is the more appropriate Heading than Tariff Heading 84.48. We hold accordingly rdquo . 5. emsp Para No. 4 of the Tribunal rsquo s order shall be replaced as follows - ldquo In view of the above discussion, we dispose of the appeals of the Revenue in the above terms rdquo .
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