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1993 (6) TMI 149 - CEGAT, NEW DELHIExtract: .......of Steel, cannot now urge that the item is of steel one. The items to be classified in Heading 73.40 is more in a nature of a general parts and not those parts which form integral part of a machine. Therefore, we do not see any reason to interfere with the findings of the ld. Collector and we order, for dismissal of the appeal. Ordered accordingly.
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