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2004 (9) TMI 403 - CESTAT, MUMBAIExtract: .......ng that it is interchangeable with the speaker grill for audio speakers. This being so, classification under CETA sub-heading 8522.00 cannot be sustained and the appropriate classification is as claimed by the assessee namely, under CETA sub-heading 8529.00. We, therefore, set aside the impugned order and allow the appeal with consequential relief.
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