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1987 (5) TMI 250 - AT - CustomsExtract: .......the light of our earlier judgment in M/s. Dura Foam 1986 (26) E.L.T. 341 and on the facts of this matter, we hold that the imported machine is used for the production of a commodity, namely, catalyst pallets. In these circumstances we held that the imported machine should be correctly classified under Heading 84.59(2) CTA. 7. The appeal is allowed.
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