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1986 (4) TMI 219 - CEGAT, NEW DELHIExtract: .......84.63. If there was no specific Heading for variable speed gear box, then only it could be classified under Heading 84.45/48 applying the provision of Note 2(b) above. In the circumstances, the assessment made by the Custom House is correct and it does not call for any revision. 6. In the result, we uphold the impugned order and dismiss the appeal.
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