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2004 (6) TMI 363 - CESTAT, CHENNAIExtract: .......ation of the machine under Heading 84.79, as a machine having independent function, is appropriate. Thus the Revenue rsquo s appeal is well-founded and we allow the same, after setting aside the lower appellate authority rsquo s order to the extent it relates to classification of ldquo machine for mounting card clothing on carding cylinders rdquo .
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