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1995 (3) TMI 221 - CEGAT, NEW DELHIExtract: .......6 merited classification under the former Heading i.e. 84.17(2). 5. emsp In view of the foregoing we hold that the disputed Gaulin-3 Plunger High Process Homogenizer which was not exclusively meant for dairy processing was correctly classifiable under Item 84.17(2) of CTA, 1975. The impugned order is, therefore, set aside and the appeal is allowed.
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