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2002 (7) TMI 134 - CEGAT, BANGALOREExtract: .......nufacture of Electronic Voting Machines is a demand mis-directed. While I observe that there is no appeal on the grounds of challenging this classification under Heading 8479.00 of CETA, 1985, the duty demand under Heading 8479 could never be made in the facts of this case on Populated Circulated Boards. 6. Appeal allowed with consequential relief.
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