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1995 (3) TMI 246 - CEGAT, NEW DELHIExtract: .......lled bearings. Accordingly, we do not find any merit in the appeals. The appeals are dismissed. 5. emsp The ratio, we find, is fully applicable to the facts of the present case and follwoing that ratio, we find a lot of substance in the Departmental appeals, which are accordingly allowed holding that the goods are classifiable under Item 34A C.E.T.
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