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1994 (4) TMI 166 - CEGAT, NEW DELHIExtract: .......sified in Heading No. 85.17. (c) All other parts are to be classified in Heading No. 84.85 or 85.48. In the result, it is held that the outsert blades with the higher molecular weight polythelene deckle seals for the DUOFLO Unit imported by the appellants are correctly classifiable under sub-heading 8439.99 CTA. The appeal is, accordingly, allowed.
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