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1987 (4) TMI 160 - CEGAT, NEW DELHIExtract: ....... Shri Gopinath that the goods fall under Heading 84.59(1). We also do not find any weight in the argument of the learned Advocate that the goods fall under Heading 84.34 of the Customs Tariff Act, 1975. In view of the above discussion, we hold that step and repeat machine falls under Heading 84.40 of CTA 1975. The appeal is disposed of accordingly.
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