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1997 (10) TMI 132 - CEGAT, NEW DELHIExtract: .......ete details of goods included in this Chapter. Further the Chapter notes in Chapter 39 specifically exclude articles of Section XVI from the purview of Chapter 39. Since the standard bowl is a part of filtering equipment, it would merit assessment only under that specific Heading. In view of this, we uphold the impugned order and reject the appeal.
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