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1997 (6) TMI 166 - CEGAT, NEW DELHIExtract: .......indicates mu-metal housing is assessed as transformer parts under CTH 8504.90. Considering all these factors, therefore, we are of the view that the appellants have succeeded in making out a case in their favour and the impugned goods can be considered as transformer parts only. In view of this, we set aside the impugned order and allow the appeal.
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