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2004 (2) TMI 446 - AT - Central ExciseExtract: .......available to the appellants so long as the thrust bearing assemblies are not classified under 84.82 meant for ball/roller bearings. 7. emsp The Commissioner rsquo s order classifying the thrust bearing assemblies under chapter Heading 84.82 is set aside. With that, the demand confirmed and the penalty imposed also go. 8. emsp The appeal is allowed.
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