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2002 (8) TMI 497 - CEGAT, MUMBAIExtract: .......h an irrigation system, they would be entitled to classification in Heading 84.24. It had noted specifically that no manufacture takes place with regard to such pipes outside the factory. The invoices issued by the applicant shows prima facie supply of these goods as parts of such systems. 4. emsp We accordingly waive deposit and stay its recovery.
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