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2003 (12) TMI 416 - CESTAT, MUMBAIExtract: .......ls to be classified in the heading appropriate to that function. rdquo 6. emsp In the nature of the goods cleared by the respondent, we are in full agreement with the view taken by the Commissioner (Appeals) that it will come under Heading 8430.00. We therefore find no merit in the appeal filed by the Revenue. The appeal therefore stands dismissed.
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