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1992 (10) TMI 172 - CEGAT, NEW DELHIExtract: .......uction of a particular commodity. 6. Therefore, it properly falls for classification under Heading 84.59(1) of the Customs Tariff Act, 1975. 7. In the result we hold that the Drais Pearl Mill imported by the appellants herein is assessable under Heading 84.59(1) of the CTA, 1975. We set aside the impugned order and allow the Revenue rsquo s appeal.
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