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2004 (6) TMI 402 - CESTAT, MUMBAIExtract: .......nder 8423 of CETA, 1985 is required to be upheld. The classification under Heading 8423 is also upheld reading the Chapter Note 2 to Chapter 84. 2. emsp In view of the findings hereinabove, no merits are found in the appellants rsquo contention of classification under Heading 84.79. The classification under Heading 84.23 as arrived at is confirmed.
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