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2003 (12) TMI 427 - CESTAT, BANGALOREExtract: .......g 85.35, 85.36 or 85.37. In the absence of any such evidence, the Commissioner (Appeals) has rightly rejected the claim of the Department to classify the disputed machinery parts under Heading 85.38. The reason given by him is convincing and we do not find any reason to interfere with his order. We therefore dismiss the appeal filed by the Revenue.
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