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1991 (6) TMI 135 - CEGAT, NEW DELHIExtract: .......r as they are understood in their commercial sense and not as per their scientific or technical meaning, the disputed Tungsten Carbide drills would be classifiable as tools under the specific Heading 82.07 and not under the General Heading 98.06 as parts of machine tools falling under Chapter 84. 13. In view of the foregoing the appeal is rejected.
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