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1997 (9) TMI 234 - CEGAT, NEW DELHIExtract: .......ephone exchanges. The steel frame thus could not be considered as part of connectors and in no way they were concerned with electric control for distribution of electricity. We find that classification as decided by the Collector, Customs (Appeals) was correct. 9. emsp In view of the above, there is no merit in this appeal and the same is rejected.
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