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1997 (7) TMI 262 - CEGAT, NEW DELHIExtract: ....... of the importers that they are parts of drilling machine and fall for classification under CTH 84, with reference to catalogue or other technical material, there is no reason to interfere with the orders of the authorities below and we see no infirmity in the order and accordingly uphold the impugned order and reject the appeal as unsubstantiated.
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