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1998 (12) TMI 176 - CEGAT, NEW DELHIExtract: .......the pleas of the appellants for the reasons mentioned by the Revenue. Electro Magnetic Clutch being a separate specifically stated equipment/ machine, the part of it has to be classified in the same heading as per electro-magnetic clutch under Heading 85.05 in view of Section Note 2(b) of Section XVI. Hence, we dismiss the appeal of the appellants.
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