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    <title>1998 (9) TMI 254 - CEGAT, MADRAS</title>
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    <description>The Appellate Tribunal upheld the Collector (Appeals)&#039;s decision, classifying the &quot;Gears for Locomotives&quot; and &quot;Pinions&quot; under Chapter Heading 86.07. The judgment emphasized the specific use and suitability of the manufactured parts for locomotives, in line with the classification principles outlined in the relevant legal provisions and precedents.</description>
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