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1996 (9) TMI 258 - CEGAT, NEW DELHIExtract: ....... of this Tribunal in the case of the respondents herein, we hold that ldquo vessels, rdquo ldquo tanks, rdquo ldquo scrubbers rdquo and ldquo gratings rdquo shall be classified under Heading 3926.90 and therefore the benefit of Notification 132/86 shall be admissible to the appellants. In this view of the matter the Departments appeal is dismissed.
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