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2004 (6) TMI 344 - AT - Central Excise
The Appellate Tribunal CESTAT, Mumbai heard a case regarding the classification of refrigeration centrifuges used in Blood plasma separation machines. The issue was whether they should be classified under Heading 84.21 or 84.19. The Commissioner classified them under 84.21 based on primary use for Blood Plasma Constituent separations. The Tribunal upheld the Commissioner's classification, dismissing the revenue's appeal.
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