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2001 (3) TMI 348 - CEGAT, BANGALOREExtract: .......lassification and not necessarily the value being contested non-disturbance of the value as pleased by the appellants in this case will not impugne the right of the proper officer to finalise the assessment as regards the classification, as in this case. (e) We find no merits in this appeal. 4. emsp In view of our findings, the appeal is dismissed.
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