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2001 (4) TMI 344 - AT - Central ExciseExtract: .......apter 73 but held to merit classification under Heading 86.07 as parts of coach work because they were designed for fitting in railway coaches, and goods of Chapter 73 are not excluded from Section XVII by virtue of Note 2 to that Section. We, therefore, dispense with the pre-deposit of duty and penalty and stay recovery thereof pending the appeal.
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