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1996 (11) TMI 239 - CEGAT, NEW DELHIExtract: .......witches, plugs and sockets which were in the nature of electrical lighting, fittings. We find that the entry read with Notification under Heading No. 85.36 is wide enough and cannot be restricted to switches only for domestic use. 12. emsp Taking all the relevant considerations into account, we find no merit in this appeal and the same is rejected.
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