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1996 (12) TMI 158 - AT - CustomsExtract: ....... to amending the Notification. 10. emsp In fact, to repeat, HSN Notes in Section XV at Page 4973 specifically indicate that the springs would be classified in Heading 73.20 (as springs) and not in Heading 87.09 as parts of Motor Vehicles). 11. emsp In view of this, for the reasons mentioned by us, we uphold the impugned order and reject the appeal.
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