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The appellate tribunal upheld the classification of Pressure Transducers under Heading 9026.90 of the Customs tariff, rejecting the appellant's request for classification under Heading 8541.50. The tribunal found no new points for reconsideration, stating that parts and components of complete transducers are also classified under Heading 9026.90. The appeal was dismissed as the goods were considered as semi-conductors not eligible for exemption under Notification No. 91/89.
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