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2005 (3) TMI 200 - CESTAT, CHENNAIExtract: .......e capable of two classifications, one classification under Heading 84.71 and the other is 84.43. A reading of Heading 84.43 reveals that machines included therein are mainly used in printing/ graphics industry. After going through the specifications of the imported ink-jet printers, 84.43 and not under Heading 84.71. Hence the appeals are rejected.
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