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2003 (11) TMI 434 - AT - Central ExciseExtract: .......uthorities below. Masts being structures, are not classifiable under Chapter Heading 85 and as such the benefit of the notification in question which is available only to the equipments for rural telecommunications classifiable under Chapter 85 cannot be extended to the goods in question. The appeal therefore fails and the impugned order is upheld.
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