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2000 (8) TMI 133 - CEGAT, MUMBAIExtract: .......ed to fix rails to sleepers. A reference to some advice of the Ministry (presumably Ministry of Finance) is found in the appeal but no such advice is reproduced. 4. The extract of the heading 83.02 includes the fittings specifically for furniture. The classification confirmed by the Collector (Appeals) is correct. The appeal is therefore dismissed.
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