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1991 (2) TMI 234 - CEGAT, NEW DELHIExtract: .......f the parts are not meant for use solely or principally with the articles, they would go under the headings of the Chapter which corresponds to the principal use. In this case the parts are solely and principally suitable for use in motor vehicles. As such, therefore, there seems to be no controversy about the application of Note 3 of Section XVII.
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