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1996 (1) TMI 290 - CEGAT, NEW DELHIExtract: .......ng, in a yet different way it is in the nature an assembly or sub-assembly which is admittedly a part of induction heating equipment and the parts of 85.14 are classifiable in the same heading as the main item as per HSN also. Once again 85.14 would be more appropriate heading. 3.1 emsp Hence, we set aside the impugned orders and accept the appeal.
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