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1995 (11) TMI 175 - CEGAT, NEW DELHIExtract: .......et produced before us. 19. emsp Therefore, we hold that the item is correctly classifiable under heading 84.10(1). 20. emsp In view of the above position, the Collector rsquo s order is modified to the above extent. 21. emsp The appeal is disposed of in the above terms. 23. emsp The respondents will be entitled to consequential relief, if any, due.
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