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1997 (11) TMI 250 - AT - Central ExciseExtract: ....... straightaway fits into the machine. 13. emsp After giving careful consideration to this aspect, we find that this roller is classifiable only as parts of the machine under Tariff Heading 9479.90 of the Tariff. The impugned order is modified to this extent only otherwise we uphold the impugned order and the appeal is disposed of as indicated above.
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