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1999 (1) TMI 158 - CEGAT, NEW DELHIExtract: .......r use and in a particular location. In other words, once the items are admittedly electric conductors, the fact that they are special purpose conductors does not in any way affect their coverage under CET sub-heading 8544.00. In this view of the matter we see no infirmity in the impugned order and accordingly, uphold the same and reject the appeal.
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