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1994 (4) TMI 131 - CEGAT, NEW DELHIExtract: .......nsequential effects thereof. rdquo Under the present CTA Tariff Heading 85.43 is corresponding to Tariff Heading 85.18/27(1). Accordingly, we hold the classification of the goods under consideration under Tariff Heading 85.43, as prayed for by the appellant-Collector. Hence while setting aside the impugned order, we allow the appeal of the Revenue.
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