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1983 (11) TMI 291 - CEGAT NEW DELHIExtract: .......d 44 of this book the argument of the learned SDR is borne out. Illustration numbers 72, 82 and 83 show how Journal, Bearing and Shaft are connected together. On a perusal of these we are of the opinion that the imported goods are bearing housing and therefore were correctly assessed under Item 84.63 CTA. In the circumstances we dismiss the appeal.
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