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1998 (7) TMI 300 - CEGAT, NEW DELHIExtract: .......from HSN Note also that 84.82 excludes only machinery parts incorporating ball, roller or needle roller bearings. In the instant case, item is only bearing and not machinery parts incorporating bearing. In view of the foregoing, item is appropriately classifiable under Heading 84.82 which is specific for bearings. The appeal fails and is dismissed.
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