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2000 (5) TMI 739 - CEGAT, MUMBAIExtract: .......te sub-headings for rolls and for other parts. 6. emsp If the department rsquo s appeals were to be accepted, it would have the effect of excluding from the main heading rolls for rolling mills limiting to the rolling mills alone. That method of interpretation is impermissible. 7. emsp We therefore see no reason to interfere and dismiss the appeal.
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