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2002 (2) TMI 410 - CEGAT, BANGALOREExtract: .......nd no reason to upheld the classification other than 8467.89 for the tools and 8467.99 for parts thereof. 5. emsp In view of our findings the orders of lower authority are set aside and the matter of refund claim remanded back for re-consideration as per law by considering the classification as arrived by us. The appeal is disposed off accordingly.
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