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1988 (6) TMI 154 - CEGAT, NEW DELHIExtract: ....... not under Heading 8419.81 as decided by the lower authorities. I therefore allow the appeal with consequential relief. 8. Order per Shri K.P. Anand, Member (T) . - For the reasons stated in the order of Shri I.J. Rao, I agree with him. Accordingly, I allow the appeal. FINAL ORDER In accordance with the views of the majority, the appeal is allowed.
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