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1983 (8) TMI 291 - CEGAT NEW DELHIExtract: ....... (Section Note 2) vide Item (4) of the second para (p. 1156) of the Explanatory Notes to Section XVI. At the same time there is insufficient justification for denying classification of these as isolating valves. In the circumstances, the Tribunal finds merit in the appeal and allows it. The order of the Appellate Collector is, therefore, set aside.
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