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2005 (8) TMI 483 - CESTAT, MUMBAIExtract: .......nvinced the nature of goods manufactured and their specific function as appliance or apparatus, they are classifiable under Chapter Heading 85.43.00 and reclassification fixed by the Commissioner (Appeals) and recalculation of duty thereon cannot be upheld and is hereby set aside. In the result, appeal is allowed. (Pronounced in Court on 28-8-2005)
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