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2003 (6) TMI 232 - CESTAT, NEW DELHIExtract: .......that industry. Therefore, in our view, classification of this machine under Heading 84.37 had been rightly made by the Commissioner (Appeals). The impugned order passed by him is perfectly valid and does not suffer from any legal infirmity so as to call for any interference. 7. emsp Consequently, the appeal of the Revenue fails being without merit.
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