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1997 (10) TMI 133 - CEGAT, NEW DELHIExtract: .......s parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments of Chapter 90. These are parts of goods covered under Heading 9025 and would squarely fall under Heading 9033 and not 8544. In view of this, we do not see any merit in the Revenue appeal and we reject it and uphold the impugned order.
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