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1987 (2) TMI 218 - CEGAT, NEW DELHIExtract: ....... essential character, in so far as this criterion is applicable. rdquo 18. emsp These two rules, read together, show that in the instant case, aluminium being the material component which gave the goods their essential character, it was correctly classified under Heading 76.03/04(2). 19. In the result, the appeal fails and is dismissed accordingly.
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