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2005 (5) TMI 559 - AT - CustomsExtract: .......ank kept in the engine room. Therefore, it cannot be considered as being contained in the vessel rsquo s machinery and engine. Hence, the lower authorities have correctly classified the goods in question on merits in their respective headings. 3. emsp In the light of the above, we upheld the impugned order and reject the appeal. (Dictated in Court)
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