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2005 (8) TMI 418 - CESTAT, MUMBAIExtract: .......l specifically determine whether the impugned goods are parts or accessories of air-conditioning machinery or not. He shall also take into consideration the catalogues produced by the respondents and allow them a reasonable opportunity of hearing before passing a fresh order. 7. emsp Appeals are allowed by remand. (Pronounced in Court on 18-8-2005)
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