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1992 (4) TMI 148 - CEGAT, NEW DELHIExtract: .......oltage. Therefore, applying Note 5(b), though the circular chart recorder is a part of glass level measuring and controlling system since it operates on electrical phenomenon, it should be classified under 90.28(4) in view of Note 5(b) of Chapter 90. 11. In view of the foregoing, we allow the appeal and set aside the order of the lower authorities.
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