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1997 (11) TMI 216 - CEGAT, NEW DELHIExtract: .......cable to blades rsquo in the present case. 12. emsp Following the ratio of the decision of this Tribunal, we hold that bevel gear cutting tools (blades) are classifiable under Chapter Heading 98.06 and will be assessed to duty at the appropriate rate. 13. emsp The appeal is, therefore, allowed in the above terms and the impugned order is set aside.
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