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2000 (6) TMI 422 - AT - Central ExciseExtract: .......rdquo 4. emsp We agree with the finding that it is not open to the purchaser of the goods to reopen the classification approved by the Proper Officer having jurisdiction over the factory of the manufacturer viz. M/s. Metal Lamp Caps. Hence, we see no reason to interfere with the impugned order and accordingly uphold the same and reject the appeals.
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