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1982 (12) TMI 207 - AT - CustomsExtract: .......tstones, oil stones and hones” is that the word “hand” qualifies only polishing stones. Accordingly, we hold that the Department is right in saying that both machine-operated as well as hand-operated hones are excluded from sub-heading (2) and their assessment under sub-heading (1) is, therefore, correct. 7. Appeal rejected.
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