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1997 (10) TMI 145 - CEGAT, NEW DELHIExtract: .......r, the existence of the specific entry, namely, electric heat resistors in Heading 8516 would ensure their classification under this heading even if such resistors are meant for use in industrial purposes. On examination of the various submissions, we find that the impugned goods were correctly classified, the appeal has no merits and is dismissed.
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