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2003 (9) TMI 615 - CESTAT, BANGALOREExtract: .......t under Rule 57Q rdquo . 4. emsp Since the issue involved herein has been properly analysed by the Commissioner in the impugned order, and in view of the decision referred to above that the Assistant Commissioner has no power to change the classification, I do not find any infirmity in the impugned order. Accordingly, the appeal is hereby dismissed
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