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2002 (9) TMI 617 - CEGAT, BANGALOREExtract: .......nal holding that the item in question is classifiable under Heading 23.02 in the case of Tetragon Chemie (P) Ltd. and Ors. v. CCE, Bangalore and Ors. reported in 2001 (138) E.L.T. 414 (Tri. - LB) 1999 (82) ECR 98 (Tribunal). In view of this settled position, we do not find any infirmity in the impugned order. In the result, the appeal is dismissed.
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