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2004 (8) TMI 296 - CESTAT, NEW DELHIExtract: ....... Mill in unassembled condition. If on the other hand, they are Parts of Rolling Mills, their classification has to be made as per the principles contained in Note 2 to Section XVI of the Tariff. We, therefore, remand the matter to the Commissioner (Appeals) to decide this aspect after affording a reasonable opportunity of hearing to the Appellants.
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