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2006 (5) TMI 319 - AT - CustomsExtract: .......cs are held to be classifiable under Heading 85.24 of the CTA Schedule and, in respect thereof, the appellants will be eligible for duty exemption under Notification No. 21/2002-Cus. (as amended). The rest of the machine will remain classified under Heading 84.71. The assessments shall be finalised accordingly. (Pronounced in open court on 26-5-06)
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