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2002 (3) TMI 525 - AT - Central ExciseExtract: .......ced. 4. emsp The contention on merits that the goods were made to be parts of centrifugal pump is again not acceptable. If the goods were transmission shafts, which is not disputed, they would be classifiable under Heading 8482.00 irrespective of their use with pumps. We, therefore, do not find any ground for interference. 5. emsp Appeal dismissed.
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