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1989 (10) TMI 113 - AT - CustomsExtract: .......A had held that Mechanical Seals specially designed for use in centrifugal pumps or compressors would be assessable as parts of the pumps or compressor under Heading 84.10(1) and 84.11(1) of Customs Tariff Act, 1975. In the result, we see no reason to interfere with the order passed by the Collector (Appeals) and the appeal is, therefore, rejected.
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