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2008 (7) TMI 126 - CESTAT, CHENNAIClassification of unmounted brake linings – brake linings used as components of motor vehicles - assessee claim Headings 87.01 to 87.05 - according to the Revenue, these are articles of glass fibres, classifiable under Heading 70.14 – revenue not established that the subject goods is either wholly composed of glass fibre or predominantly composed of it so as to be classified as an article of glass fibre - items used as components of motor vehicles are covered by under Heading 87.08
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