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2003 (4) TMI 332 - CEGAT, MUMBAIExtract: .......he impugned order, the Commissioner (Appeals) has classified the product under Heading 8535/8536 not only going by the specific entry in the Tariff but has also taken into account the function of the impugned goods. As such, we find that there is no case for interference with the order passed by the lower authority. 2. emsp The appeal is dismissed.
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