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2000 (2) TMI 429 - CEGAT, NEW DELHIExtract: ....... impugned goods are parts of the goods of the three headings mentioned in the Heading 85.38. Accordingly, the product is not classificable under Heading 85.38. Accordingly, we reject the Appeal No. E/5511/92-B filed by M/s. Steller Modulator Systems P. Ltd. and the other two appeals viz. E/5528/92-B and E/652/94-B1 filed by the Revenue are allowed.
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