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1983 (1) TMI 269 - CEGAT NEW DELHIExtract: .......bed by the supplier as blood counting chambers and pipettes. We are thus of the considered view that both these items are to be regarded as Haemocytometer, and as such “medical appliances” falling within the ambit of Tariff Entry 90.17/18 of the Customs Tariff. We, therefore, allow the appeal and direct consequential action accordingly.
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