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1993 (8) TMI 82 - SUPREME COURTExtract: .......rcuitous reasoning put forward by the appellant. The appellant wants us to treat them as accessories of coolers and since Tariff Item 29A(2) does not include accessories, to treat them as not dutiable. 5.The High Court has rightly held against the appellant. We see no reason to interfere in the matter. The appeal is accordingly dismissed. No costs.
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