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2004 (1) TMI 83 - HIGH COURT OF JUDICATURE AT BOMBAYExtract: .......isions contained in the C.T.A. nugatory cannot be accepted. Therefore, on a plain reading of the Section Notes to Sections XV and XVI of the C.T.A., we are of the opinion that the springs plates are classifiable under Chapter Heading 73.20 of Section XV of the C.T.A. 13.Accordingly, the petition fails. Rule is discharged, with no order as to costs.
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