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2001 (4) TMI 399 - CEGAT, CHENNAIExtract: .......vely holding classification under Chapter 76, with no other contra judgment of higher courts has been cited before us, the issue stands settled. Therefore, respectfully following the judgment of the Larger Bench, the impugned order is set aside and appeal allowed. The cross-objection filed by Revenue is also disposed of with the above observations.
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