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1998 (5) TMI 95 - AT - Central ExciseExtract: .......e 1021 also under Chapter Heading 73.08 at S.No. (c) deals with the items which are not covered under Chapter 73.08 and one such is ldquo constructions clearly identifiable as machinery parts (Section XVI) rdquo . Therefore in view of the detailed discussion and the reasonings given, we find there is no merit in the appeal and hence it is rejected.
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