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1984 (6) TMI 242 - AT - CustomsExtract: .......fying the goods under Heading No. 84.65. This heading covers machinery parts not falling within any other heading in Chapter 84. We have already arrived at the finding that the subject goods are rightly classifiable under Chapter 39. Hence Heading 84.65 has no application to the present case. 9. In the result, the appeal fails and is rejected.
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