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1999 (2) TMI 143 - AT - CustomsExtract: .......en in the tariff under sub-heading No. 8457.30. 5. emsp Keeping in view the description of the goods and their functioning, we do not find any material on record to disturb the finding given by the adjudicating authority as well as the Collector of Customs (Appeals). We do not find any merit in this appeal and same is rejected. Ordered accordingly.
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