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1992 (12) TMI 123 - AT - CustomsExtract: ....... under Tariff Item 68. That judgment has, therefore, no application to the facts and circumstances of this case. Tariff Heading 83.02 is more specific to the articles in question than Tariff Heading under Chapter 76 claimed by the appellant. 7. In view of the foregoing discussion, we do not find any merit in the appeal and we accordingly reject it.
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