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1983 (12) TMI 301 - CEGAT NEW DELHIExtract: .......machinery. Admittedly, the appellants imported “Industrial laundry and dry-cleaning machinery". In our view, the lower authorities were justified in classifying the goods imported under sub-heading (2) of Heading 84.40 and not under sub-heading (1) as claimed by the appellants. In view of the foregoing, the appeal fails and is dismissed.
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