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1987 (3) TMI 302 - AT - CustomsExtract: .......o Item No. 72(3) of the ICT, under which the Madras High Court had held the goods to be classifiable. We respectfully follow the ratio of the decision of the Hon rsquo ble Madras High Court and held that the goods should have been classified under Heading No. 84.45/48. We, therefore, allow the appeal and direct that consequential relief be granted.
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