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1996 (12) TMI 63 - SUPREME COURTExtract: .......and piping, which is what these goods are, was specifically mentioned in Heading 83.01/15 and in upholding the Revenue s contention that they should be classified thereunder. Chapter 83 provides for certain exclusions, but the exclusion that would be requisite here is not stated. 7. In the result, the appeal is dismissed, with no order as to costs.
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