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1988 (3) TMI 303 - AT - CustomsExtract: .......nce the forgings head does specify forgings, whereas the head goods not elsewhere specified does not, it is more in good sense to place the rough machine forging in the forging heading. 7. I hold that these rough machined forgings are assessable more appropriately under Item 26AA than under Item 68, and therefore, I rule they should be assessed so.
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