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2001 (3) TMI 368 - CEGAT, BANGALOREExtract: .......xpansion Joint for pipes rsquo to be under 4004.92 as arrived at by the lower authorities. (d) emsp The decision in the case of 1985 (22) E.L.T. 74 (Tri.) relied upon is not in this product is on I.C. Engine Parts and is therefore not applicable. 3. emsp In view of our findings, classification under 4009.92 is confirmed and the appeal is dismissed.
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