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1999 (12) TMI 273 - CEGAT, NEW DELHIExtract: ....... specified or included elsewhere in this Chapter rdquo is not acceptable, since both machines are in the nature of electrical machines more specifically covered under Chapter 85. We, therefore, uphold the impugned order on classification of items at Sl. Nos. 3 and 4. 4. emsp In the result, the appeal is partly allowed by remand and partly rejected.
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