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1983 (4) TMI 283 - CEGAT NEW DELHIExtract: .......thin heading No. 70.21. If support was needed for this conclusion - we do not think that there is really any need to look for any support - the Explanatroy Notes to the CCCN under heading 70.21 referred to by the Departmental Representative clinches the issue. As such there is no merit in the appellants’ contention and the appeal is rejected.
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