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2000 (1) TMI 258 - CEGAT, NEW DELHIExtract: .......eadings of heading No. 85.23 i.e. sub-heading No. 11, 12, 13 and 14. 5. emsp After going through the facts on record and the reasons given by the learned Collector of Central Excise (Appeals), we do not find any material on record to disturb his findings of fact. We do not find any merit in this appeal filed by the Revenue and the same is rejected.
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