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1992 (10) TMI 173 - CEGAT, NEW DELHIExtract: .......ion in the leaflet and in the invoice is itself a blade body for attachment to saw, it is covered by specific Heading 82.01/04 and not 84.45/48 as when there is specific entry, it precedes over the general item. For the reasons mentioned the Order of the Collector does not stand and, therefore, it is set aside. Department rsquo s appeal is allowed.
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