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1998 (7) TMI 294 - AT - Central ExciseExtract: ....... in residual headings. Since this specific function is enumerated in Heading 85.31, the impugned goods could not be classified under residual Heading such as 84.79 when they were found not classifiable under Heading 84.71. We find that the Collector had wrongly classified the products. Upholding the classification under 85.31, we allow this appeal.
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