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1986 (11) TMI 68 - AT - CustomsExtract: .......ervice the provisions of Rule 2(a). If it is so done it would admit of no dispute that the proper classification would be under Heading 84.11(1) CTA as claimed for the appellants. Accordingly both these appeals are allowed and the products imported are directed to be classified under Heading 84.11(1) CTA with consequential relief to the appellants.
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