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1986 (2) TMI 187 - CEGAT, NEW DELHIExtract: .......ngs, section notes and chapter notes, there is no necessity to turn to the Rules of Interpretation of the Tariff Schedule. 17. emsp The result is that the goods fall under Heading 71.12/15. The classification arrived at by the Appellate Collector is set aside and the one arrived at by the Assistant Collector is confirmed. The appeals are dismissed.
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