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2004 (1) TMI 411 - AT - Central ExciseExtract: .......were only to be classified under Heading 84.24. The lower appellate authority has rightly followed one of these decisions. Its reliance on para (4) of the Board rsquo s circular referred to by the DR is also quite appropriate. 5. emsp In the result, we uphold the classification of the goods under SH 8424.91 and reject the department rsquo s appeal.
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