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1992 (2) TMI 252 - CEGAT, NEW DELHIExtract: .......ification under Heading in Chapter 68 and according to rules governing classification of materials or substances or their parts. In view of the above discussions, we are of the view that 9 number rupture discs are classifiable under Heading No. 84.17(I). We uphold the finding of the Collector (Appeals). The appeal filed by the revenue is dismissed.
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