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1999 (3) TMI 147 - CEGAT, MUMBAIExtract: ....... by Reston Publishing Company says that walk in coolers are generally larger than 100 ft. The relatively large size of the cold room by itself is not enough to disqualify it as not being refrigeration cabinet. The doors were thus correctly classifiable under Heading 8418.99. 7. Appeal allowed. Impugned order set aside. Consequential relief, if any.
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