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1997 (3) TMI 180 - CEGAT, NEW DELHIExtract: .......ds falling under heading 85 which among other things speak of lighting for motor vehicle and other enumerated usages. 6. emsp On examination of the Tariff entries and catalogue and submissions made by both the sides, we find no merits in the plea made in the appeal memorandum. We, therefore, uphold the order of the Collector and dismiss the appeal.
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