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2005 (7) TMI 181 - AT - CustomsExtract: .......otes to heading 84.80 clearly show that the essential function of mould is to retain the material in the pre-determined shape while it sets, the goods in question which do not perform this functions clearly do not qualify as moulds. Therefore, the impugned order is correct and cannot be faulted. We accordingly uphold the same and reject the appeal.
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