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2005 (9) TMI 336 - CESTAT, CHENNAIExtract: .......we have no hesitation that the impugned goods are to be used as parts of machinery falling under Heading 84.53. 84.53.90 covers the parts of the said machinery. Hence there is strong force in the contention of the ld. Consultant. In view of the above we allow the appeal with consequential relief, if any. (Order pronounced in open Court on hellip .)
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