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2004 (5) TMI 410 - AT - Central ExciseExtract: .......quo Pontoon with Spuds rsquo by the assessee. The appellant is therefore a manufacturer of lsquo Pontoon with Spuds rsquo and that is classified under 85.05. 2. emsp In view of the finding arrived, the orders of the lower authority are required to be set aside and classification arrived at under 8905. 3. emsp Ordered accordingly and appeal allowed.
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