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1991 (11) TMI 133 - CEGAT, NEW DELHIExtract: .......6 but not under the general description item, the observations made by the Collector (Appeals) in the impugned order are relevant and strengthened our view. Accordingly, we hold that imported items are correctly classifiable under Heading 68.01/16. 6. In the view we have taken, we uphold the impugned order and, accordingly, the appeal is dismissed.
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