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1999 (5) TMI 133 - CEGAT, MUMBAIExtract: .......y as falling under heading 98.01. He requests that the opportunity could still be given to the importers. We find merit in this request, and remand the proceedings back to the Collector (Appeals) for the limited purpose of examining the fact whether the machinery and its application is such as would fall under the terminology used in Heading 98.01.
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