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1999 (1) TMI 89 - CEGAT, CALCUTTAExtract: .......f all materials under Tariff Item 85.16, irrespective of the classification of the apparatus or equipment in which they are to be used. In the circumstances the classification adopted by the Customs was correct. The appellants were not eligible for Notification No. 69/87 also in view of classification under 85.16. The appeal fails and is dismissed.
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