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1998 (5) TMI 177 - CEGAT, CALCUTTAExtract: .......ion XVII or Chapter 86. Accordingly, we hold that the goods being specifically described in Tariff Heading 84.04 as Super Heater for boilers, the parts thereof, would also fall under the said heading in view of Section Note 2(a) of Section XVII. Hence, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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