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2002 (3) TMI 331 - CEGAT, NEW DELHIExtract: .......rtered Accountant came to the conclusion that goods involved therein were parts of motor vehicles and not the goods falling under Heading 73.18. The Tribunal also observed that Chapter 73 is not excluded by Note 2 to Section XVII. Accordingly we hold that Hydraulic Distribution Assembly is classified under Heading 87.08. The appeal is thus allowed.
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