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1989 (6) TMI 229 - CEGAT, NEW DELHIExtract: .......m only and not to the speaker, and speaker as such is classifiable under Item 33F (2) and it attracts countervailing duty. 10. emsp In the view we have taken, the impugned order is upheld and the Department is justified in bringing woofer and tweeter under Item 33F (2) for the purpose of countervailing duty and accordingly, the appeal is dismissed.
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