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1983 (11) TMI 303 - CEGAT NEW DELHIExtract: .......nce is in no way different from stamping machine. The appellants’ claim, therefore, for classification under Heading 84.45/48 Machine tools’ for working metals would have to be accepted. As a result the appellants’ claim for classification of the goods under Heading 84.45/48 is accepted with consequential refund to the appellants.
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