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2001 (10) TMI 546 - CEGAT, MUMBAIExtract: .......held. The classification that the appellant claimed is under Heading 85.24. We are not required to express any opinion as to the correctness of this claim. That being the case, all that is required to be said is that the demand laid in the classification that has been determined cannot be sustained. 5. emsp Appeal allowed. Impugned order set aside.
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