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1999 (4) TMI 151 - AT - CustomsExtract: ....... a graduated scale or by use of ultrasonic waves as per HSN explanatory notes. Therefore, on the whole Heading 90.24 is more appropriate. Hence, while I agree with my ld. Colleague that the impugned orders are required to be set aside and the imported item falls under Chapter 90, I consider 90.24 as more appropriate for the reasons mentioned above.
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