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1996 (9) TMI 432 - CEGAT, NEW DELHIExtract: .......equired for the purpose. 13. emsp Insofar as the second item GFRP Fan Housing Segments are concerned there is no dispute that these are parts of the Cooling Tower as such they are obviously required to be classified under the same Heading i.e. 84.19 in view of Section note 2 (b). It is ordered accordingly. The appeal is accepted in the above terms.
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