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1998 (12) TMI 225 - CEGAT, CALCUTTAExtract: ....... that Chapter 94 covers seats of a kind used in the motor vehicles since admittedly the goods in dispute are motor car seats. Therefore they are fully covered by the ratio of the decision we hold that the motor car seats are classifiable under Chapter Heading 94.01. In this view of the matter the impugned Order is upheld and the appeal is rejected.
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