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2004 (5) TMI 365 - CESTAT, MUMBAIExtract: ....... Court as well as reported in 1997 (96) E.L.T. A153. 19. emsp In view of what has been discussed above, we conclude that the Commissioner rsquo s decision to classify the impugned goods under Chapter Heading 52.06 is incorrect. Accordingly, we set aside the impugned orders and allow the Revenue rsquo s appeal. Cross-objections are also disposed of.
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