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1986 (1) TMI 230 - CEGAT, NEW DELHIExtract: .......ng 85.18/27(1) under which they have been assessed. Heading 85.01(1) canvassed by the appellants would be appropriate only if a specific heading for the parts them-selves was not in the Tariff. Such is not the case in respect of the subject goods. 5. Accordingly, we up-hold the classification decided by the lower authorities and reject this appeal.
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