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1992 (8) TMI 174 - CEGAT, NEW DELHIExtract: .......be not classified under 94.03 for the reasons stated in the SCN. Hence, the case law cited in respect of modification of approved classification list, are not quite apt to the appellants situation. In the result, there is no reason to interfere with classification of the goods as done by the lower authorities and the appeal is, therefore, rejected.
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