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2003 (5) TMI 309 - CESTAT, CHENNAIExtract: .......by the Tribunal in the case of Shaw Wallace Gelatines Ltd. v. CCE, Bhopal (supra) wherein filter pad/mesh has been held to be a part. In that view of the matter, the claim of the appellants for classifying under chapter sub-heading 8421.99 is required to be accepted by setting aside the impugned order and allowing the appeal. The appeal is allowed.
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