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1990 (3) TMI 211 - CEGAT, NEW DELHIExtract: .......sified transformer board strips under Heading 85.18/27(1) since their main function was insulation. 8. In the light of the above discussion, we hold that all 3 items are classifiable under Heading 85.18/27(1) of the Customs Tariff Act, 1975. 9. As a result, C/A 2117/85-D is dismissed and Cross objection 683/85-D is allowed with consequential relief
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