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2005 (7) TMI 649 - CESTAT MUMBAIExtract: .......at exchanger is used for the purpose of parboiling, Revenue rightly relies upon HSN Explanatory Notes to Heading 84.37 at page 1321. We therefore accept the contention by the ld. DR that the item in question falls for classification under CET sub-heading 8419.00 set aside the impugned order and allow the appeal. (Operative part pronounced in Court)
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