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2004 (5) TMI 392 - CESTAT, MUMBAIExtract: .......Technical Encyclopaedia is well founded. All sorts of lsquo resistors rsquo would find a berth under 85.33 and the entity being akin to the entities under Heading 85.33, would stand classified thereunder. 4. emsp Consequently, revenue appeal is allowed. The order of Commissioner (Appeals) set aside and classification arrived at under Heading 85.33.
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