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1988 (6) TMI 233 - CEGAT, NEW DELHIExtract: .......he present case. 6. In view of the above discussions, we hold that the imported machine is not an oven, but it is a bakery machine. It is correctly classifiable under Heading 84.30(1) of the C.T.A., 1975. We, therefore, find no infirmity in the orders of the lower authorities. In the result, the impugned order is upheld and the appeal is dismissed.
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