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2004 (4) TMI 416 - AT - Central ExciseExtract: .......opriate. In the result, we uphold the classification of the goods under SH 8424.91 and reject the department rsquo s appeal. rdquo 4. emsp Following the ratio of the earlier decision in favour of the assessee, we allow the Appeal No. E/2079/03 NB(C) filed by M/s. Rungta Irrigation Ltd. and reject the Appeal No. E/2565/03-NB(C) filed by the Revenue.
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