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2008 (1) TMI 114 - CESTAT AHMEDABADClassification - section line assembly, liquid line assembly, charging line, header, capillary, strainer assembly etc. which are used in manufacture of air conditioner – revenue seek to classify them u/ch 84 as parts of A.C. machine but assessee claim CH 74 as being copper pipe fittings – in view of chapter notes/section notes, held that “parts of general use”, even if specifically manufactured for use of AC as per the requirement of the sizes and other dimensions, would fall u/c 74
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