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1999 (2) TMI 136 - AT - Central ExciseExtract: .......squo contention that they are classifiable under Heading 84.85 (sub-heading 8485.90) which covers ldquo machinery parts ..... not specified or included elsewhere in this Chapter rdquo is correct. We, therefore, uphold classification of the punches and dies in question under CET sub-heading 8485.90, set aside the impugned order and allow the appeal.
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