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1997 (4) TMI 277 - CEGAT, MADRASExtract: .......e above cited decision and taking into consideration that the functioning of these two rupture discs, we are of the view that the classification is to be made under 8485.90. Accordingly, following the above cited decision of the Tribunal, we allow the appeal of the appellant and classify these goods under 8485.90. The appeal is, therefore, allowed.
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