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1998 (8) TMI 154 - AT - CustomsExtract: .......ore, agree with the learned Advocate that machine clearly fall within tariff sub-heading 8429.20 having regard to both the functions of the machine i.e. levelling of the ground as also delivery of surface material and spreading the same. Consequently we allow the appeal with resultant relief to the appellants, after we set aside the impugned order.
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