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2004 (7) TMI 425 - CESTAT, MUMBAIExtract: .......ding 98.06 which, at the material time, covered all parts of machinery, equipments etc. In view of the specific Chapter Note (1) to Chapter 98, classification of the impugned goods under Heading 98.06 is correct in preference to classification under Heading 84.48 claimed by the appellants. As such, the appeal has no merit and the same is dismissed.
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