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1983 (3) TMI 273 - CEGAT NEW DELHIExtract: .......e, hold that the subject speakers were correctly charged to countervailing duty as parts of gramophones and record players under Item 37A. C.E.T.; they were not exempt from such duty under notification No. 112/66-CE because this notification expressly excluded speakers and speaker systems from its scope. 4. Accordingly, we reject this appeal.
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