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1993 (9) TMI 199 - CEGAT, NEW DELHIExtract: .......fore, hold that they will be classifiable as parts of solenoid valves falling under sub-heading 8481.91 if they are parts of valves for refrigerating and air-conditioning appliances and machinery and under sub-heading 8481.99 if they are parts of valves other than those covered by sub-heading 8481.10 9. The appeal is disposed of in the above terms.
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