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2002 (9) TMI 351 - CEGAT, CHENNAIExtract: .......by the experts. In view of the detailed finding given by the Commissioner (Appeals) that the item falls under CTH 90.32 which is supported by the technical literature and expert opinion, we do not find any reason to interfere with the order passed by the Commissioner (Appeals). We, therefore, uphold the impugned order and reject the Revenue appeal.
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