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1997 (10) TMI 70 - SC ORDERExtract: .......s and were parts of the paper making machinery. Having regard to the law laid down by this Court in Ballarpur Industries Ltd. (supra) it must be held that the said articles were rightly found to be classifiable under Heading 84.31 of the Customs Tariff by the Tribunal. The appeal, therefore, falls and is accordingly dismissed. No order as to costs.
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