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1999 (6) TMI 97 - CEGAT, CALCUTTAExtract: ....... same. They have merely manufactured certain parts which are ultimately used in structures to be assembled at site. The ld. adjudicating authority, therefore, was justified in holding that the Tariff Heading 94.06 read with Chapter Note 4 has no application to the facts and circumstances of the case. Consequently, we dismiss Revenue rsquo s appeal.
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