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1987 (1) TMI 320 - CEGAT, NEW DELHIExtract: .......re of the view that ice cream cone is a bakery product. Accordingly, we hold that ice cream cone baking machine imported by the appellants falls under Heading 84.30( 1). The judgment cited by Shri N.C. Sogani, the learned consultant does not help him. In view of the above observations we do not find any merit in the appeal. The appeal is dismissed.
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