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2002 (5) TMI 354 - AT - Central ExciseExtract: .......uished from the product under consideration in both Bharat Earth Movers and Eureka Forbes. The appropriate classification of the product therefore would be as a pipe or a tube classifiable under 3917.00 10. emsp The appeal is accordingly allowed. The order of the Commissioner (Appeals) is set aside and the order of the Asstt. Commissioner restored.
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