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1987 (3) TMI 336 - AT - CustomsExtract: .......27(1) as ldquo not elsewhere specified rdquo . The same is the case with the bushings which too are parts of electrical machinery but are insulating fittings by themselves. Therefore, for the reasons we have discussed above, we hold that the imported goods correctly classified under Heading 85.18/27(1). We, therefore, were dismiss both the appeals.
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