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1997 (5) TMI 66 - AT - CustomsExtract: ....... contentions urged by the appellant and found the same unsustainable. We hold that equipment necessary for port facility conveying system do not fall under Tariff Heading 84.66 and, therefore, the appellant would not be entitled to seek import of those goods under this Tariff Item. We find no ground to interfere and accordingly dismiss the appeals.
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