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2004 (7) TMI 434 - AT - CustomsExtract: ....... in terms of Note 5E, it has to fall under residual Heading and, therefore, the department having considered under residual Heading 8472.90 under Other machine is a correct one and its parts fall under 8473.40. Therefore, the reasoning adopted by the Commissioner is required to be accepted. There is no merit in this appeal and the same is rejected.
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