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2003 (6) TMI 379 - CESTAT, BANGALOREExtract: ....... is also of no consequence. In fact, the goods which are same in every detail may be sold under different brand names. Brand names and inter se positioning of different brands are merely matters of marketing policy. They do not reflect on the classification of products. 4. emsp In the result, the appeal is allowed with consequential relief, if any.
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