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1991 (7) TMI 197 - CEGAT, NEW DELHIExtract: .......ce on exclusion Note 1(f) to Section XV is misplaced because this note excludes only machinery, mechanical appliances and electrical goods from the scope of Section XV (in which Chapter 75 falls) and straight length nickel tubes are none of these. 10. In view of the above discussion, we uphold the order of the lower authority and reject the appeal.
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