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2004 (5) TMI 369 - AT - CustomsExtract: .......r based device incorporating a modem for gaining access to the internet and having a function of Inter Active Information Exchange. 9. emsp In the light of the above discussion we hold that set top boxes imported by the appellant are to be classified under 8517.80 and not under 8543.89. The order impugned is set aside and the appeal stands allowed.
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