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1990 (4) TMI 126 - CEGAT, NEW DELHIExtract: .......de reference viz. ldquo Developing Machine rdquo has different principles as already elicited and hence the ratio is not applicable. 9. In view of the foregoing discussions, the Developing Machine imported by the appellants do not fall under Heading 90.10, C.T.A., its classification under Heading 84.34 is appropriate. Appeal is, therefore, allowed.
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