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2004 (4) TMI 184 - CESTAT, NEW DELHIExtract: .......ed by the Revenue that the impugned goods is suitable for use principally with CPU which falls under Heading 84.71 and as per Note 2(b) to Section XVI of the Tariff impugned goods is to be classified along with the machine. We, therefore, hold that the impugned goods is appropriately classified under sub-heading 8473.30. The Appeal is thus allowed.
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