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1986 (12) TMI 248 - CEGAT, NEW DELHIExtract: ....... base metals and cermets, wrought or un-wrought and articles thereof mentioned under the sub-item of this heading and clearly covers the imported goods. In this view, we accept that the imported goods are correctly classifiable under Heading 85.01/04 (1) of Customs Tariff Act. Accordingly, we allow the appeal and order consequential relief, if any.
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