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1999 (1) TMI 221 - CEGAT, NEW DELHIExtract: ....... case of Asia Engg. Co., we do not see any reason to disagree with the contention of the importer. Having regard to this judgment, the technical literature on the subject and HSN explanatory notes, we hold that the product merits classification under Chapter sub-heading 9027.10. The impugned order, therefore, is set aside and the appeal is allowed.
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