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1997 (12) TMI 434 - CEGAT, MADRASExtract: ....... Tariff Heading is specific for chain sprockets and order accordingly with consequential relief subject to the provisions of the amended Section 27 of the Customs Act, 1962. Inasmuch as we have taken the classification under this heading in appeal filed by the appellant i.e. C/1232/89, we dismiss the appeal of the Revenue i.e. Appeal No. C/1270/89.
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