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1999 (5) TMI 607 - AT - CustomsExtract: .......nce the primary cell/batteries do not admittedly fall under Chapter 91, benefit of Notification 43/85-Cus. cannot be extended to the appel- lant, even though "cells" may be treated as component of analog wrist watches. 11. Various other judgments cited and relied upon by the appellants do not have any relevance to the controversy in hand.
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