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1997 (2) TMI 274 - CEGAT, NEW DELHIExtract: .......es manufactured by the party do not figure in Note 2 of Section XV as parts of general use rsquo . All the products i.e. Metal containers of tin sheets, lids, bottoms and tops are, therefore, correctly classifiable under sub-heading 8312.12. I uphold the Assistant Collector rsquo s order in this regard. 10. emsp As a result, the appeal is rejected.
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