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1997 (10) TMI 253 - CEGAT, MADRASExtract: .......vice of controlling the valve operations and the goods are not merely a Motor. In view of shifting the stand of the appellants and in view of the facts of this case, we observe that the appellants cannot be allowed to reagitate the matter in the matter of re-classification under Tariff sub-heading 8501.33. 6. emsp The appeal is therefore dismissed.
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