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    <title>1986 (8) TMI 331 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal determined that the imported surface plates were essential parts of the hydraulic press, not accessories. Their specific design and functional role in the manufacturing process justified their classification under heading 84.59(1) of the Customs Tariff Act, attracting a lower duty. The appeal was dismissed, affirming the classification under heading 84.59(1) and dropping the review show cause notice.</description>
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