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1987 (12) TMI 276 - AT - CustomsExtract: .......ven fully finished machinery parts, if they are made of carbon, would fall under Chapter 68. 7. ensp In the light of the above discussion, we are of the opinion that the lower authorities were correct in upholding the classification of the subject goods under heading No. 68.01/16(1) of the Schedule. Accordingly, we dismiss both the present appeals.
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