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1999 (3) TMI 162 - CEGAT, NEW DELHIExtract: .......rsuasive value as hold by the Apex Court in 1995 (77) E.L.T. 23. Having regard to the Explanatory Notes as mentioned above we are inclined to agree with the submissions of the ld. SDR Shri R.K. Sharma. Accordingly, the classification of the goods has been correctly made by the lower authority under Tariff Heading 84.83. Hence we dismiss the appeal.
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