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2000 (3) TMI 131 - CEGAT, COURT NO. II, NEW DELHIExtract: .......Gate Valve is a part of the material handling system and Heading 84.31 is specific to the parts suitable for use solely or principally with the machinery of Heading Nos. 84.25 to 84.30 and as such is classifiable under Heading 84.31 only. Accordingly the appeal filed by the Revenue is allowed. Cross-objection is also disposed of in the above terms.
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