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1998 (3) TMI 390 - CEGAT, NEW DELHIExtract: .......4 which covers copper and articles thereof rsquo includes copper alloys and a sub-heading specifically mention copper zinc base alloy (brass) rsquo , therefore, the headings will have to be interpreted and applied with reference to the chapter notes and a notification which refers to sub-headings will have to be interpreted and applied accordingly.
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