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1987 (4) TMI 273 - CEGAT, NEW DELHIExtract: ......., and specifically mentions springs. 6. Taking into consideration his position and also following the ratio of the Judgment cited by the Ld. SDR we hold that even though the imported goods were identifiable as part of floor mill, they are springs and, therefore, were correctly classified under Heading 73.33/40. 7. We, therefore, dismiss the appeal.
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