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1993 (1) TMI 168 - CEGAT, NEW DELHIExtract: ....... the appellants. The meaning attempted to be given by the learned SDR to the effect that parts referred to in the said Notification 155/86 must necessarily fall under Tariff Heading 85.03, is not borne out by the language of the said notification. 5. In view of the aforesaid discussion, appeal is allowed with consequential relief to the appellants.
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