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1997 (4) TMI 160 - CEGAT, NEW DELHIExtract: .......be applicable only when the parts were such goods which were not included in any of the Headings of Chapter 84 or Chapter 85, referred to above. 6. emsp In view of the above, we do not find any infirmity in the view taken by the learned Collector of Central Excise (Appeals) and as a result, there is no merit in this appeal and the same is rejected.
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