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1987 (5) TMI 259 - CEGAT, NEW DELHIExtract: .......he notification is applicable to the subject goods in view of our finding that they fall under Chapter 71. 7. The result is that the appeal is allowed and the goods are ordered to be classified under Heading 71.03 of the Customs Tariff Schedule with benefit of Notification No. 131-Cus. dated 1.7.1977 and with consequential relief to the appellants.
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