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1985 (4) TMI 295 - CEGAT NEW DELHIExtract: .......lso. 12. In view of the above circumstances, we hold that the subject goods a classifiable under Tariff Item 16A(2) as claimed by the appellants. The appeal is accordingly allowed and the orders of the lower authorities are set aside in the matter of classification. Classification is directed to be done under T.I. 16A(2), with consequential relief.
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