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1984 (3) TMI 251 - CEGAT, NEW DELHIExtract: .......e appellants. There is no dispute that the earlier decision (supra) is applicable in this case. Therefore, Silica Cells would be classifiable under Heading 90.25(1) and not under heading done by the lower authorities. About the second item Cycle Timer we rule that it should be assesed under Item 90.28(4) read with 90.25. The appeal thus is allowed.
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