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1989 (5) TMI 168 - CEGAT, NEW DELHIExtract: .......0.05/16(1,) because of Note 1(a) to Section XVI which excluded parts of machinery, though made of rubber, from the scope of that section. 10. In the above view of the matter, the classification by the lower authorities of the subject goods under heading 40.05/16(l) of the Schedule was correct. We uphold the impugned order and dismisses this appeal.
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