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2005 (7) TMI 455 - CESTAT, MUMBAIExtract: .......4 to Section XVI of the Tariff does not advance their case in view of the clear language of Note 2(a) to Section XVI which we have interpreted above. 4. emsp In the light of the above, we hold that the goods in question fall for classification under sub-heading 8481.80 as claimed by the department, set aside the impugned order and allow the appeal.
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