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1997 (8) TMI 241 - CEGAT, NEW DELHIExtract: .......hat the goods imported were part of the air conditioning machines and were correctly classifiable under sub-heading No. 8415.90 of the Tariff. 7. emsp Taking all the relevant considerations into account, we do not find any infirmity in the view taken by the adjudicating authorities in both these appeals. As a result both these appeals are rejected.
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