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2001 (6) TMI 226 - AT - Central ExciseExtract: ........ Bright Brothers Ltd., 1991 (52) E.L.T. 385 (T). This order of the Tribunal has been upheld by the Supreme Court as seen from 2000 (116) E.L.T. A67. In this view of the matter, we rule out the classification of the machines under sub-heading 8471.00 and allow the appeal by setting aside the order of the Collector with consequential relief, if any.
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