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1999 (12) TMI 209 - AT - CustomsExtract: .......find on the examination of the relevant Tariff entries, that the hard disk on which software was recorded merited classification under Heading 85.24, even when it was a part of the computer system and that it merited the benefit of Notification No. 23/98. We, therefore, allow the appeal, set aside the impugned order and direct consequential relief.
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