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2004 (9) TMI 402 - CESTAT, MUMBAIExtract: .......hedule to the CETA, 1985, on application of Note 2(b) of Section XVII and Note 2 of Section XV. Since the items are specifically enumerated, the classification arrived at by the Commissioner (Appeals) cannot be faulted with although the items may be made to order, for use in motor vehicles. Hence, we uphold the impugned order and reject the appeal.
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