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2004 (4) TMI 491 - CEGAT, NEW DELHIExtract: .......pondents rsquo own case in 1988 (33) E.L.T. 367, we hold that the imported goods connecting rod forging would be classified under Tariff Heading 84.06 and cross-forging under Tariff Heading 87.09/12(1) for the purposes of customs duty and under Tariff Item 26AA for the purposes of countervailing duty. 8. emsp Appeals disposed of in the above terms.
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