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1998 (8) TMI 155 - CEGAT, NEW DELHIExtract: .......ted by the appellants cannot be considered to be a part of tap as rightly pointed out by the lower authority. A tap would function even without this hose. Therefore the classification contended by the appellants is not applicable to the goods imported. The finding of the lower authority, therefore, is confirmed. In that view, we dismiss the appeal.
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