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2000 (12) TMI 454 - CEGAT, MUMBAIExtract: .......he fact of such constant change. Similarly, merely because water in this tube moves within it, transmits pressure, it cannot be said that it used to conveying liquid or gases. The goods are more appropriately, in our view, classifiable under heading 40.16. 6. emsp Accordingly, we allow this appeal, determining the classification under heading 40.16
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