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1983 (7) TMI 172 - CEGAT, NEW DELHIExtract: .......mplete part is also in the form of a ring the unfinished part has the characteristics of finished part. 9. ensp Admittedly, the Impeller Ring in question is component part of draught fans. In view thereof, we are of the opinion that the assessment should have been made under Heading 84.11(4). 10. ensp The appeal succeeds and is accordingly allowed.
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