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1997 (3) TMI 243 - CEGAT, MADRASExtract: .......use of the good is specific i.e. providing a joint between pipes laid in straight lines. This use as seen from the above is akin to that of pipe fittings. The ld. lower authority in our view has therefore rightly held that the goods are to be condidered as pipe fittings falling under tariff heading 7307. 9. emsp The appeals are therefore dismissed.
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