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1990 (10) TMI 176 - CEGAT, NEW DELHIExtract: .......n trade and industry, on the other hand the respondent has shown that they were used as parts of electric igniters/detonators. Therefore, in my view they would merit classification under 36.03 as rightly held by the learned Collector. 26. In view of the above position, I reject the appeals. 27. In view of the majority opinion the appeal is allowed.
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