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2004 (10) TMI 477 - AT - Central ExciseExtract: .......raph to be recorded on a film or CD. Hence the classification under Heading No. 9006.53 as claimed in revenue rsquo s appeal in our view is the most appropriate in preference to Heading No. 8471.50, accepted by the Commissioner (Appeals). Accordingly, we allow the revenue appeal and set aside the impugned order passed by the Commissioner (Appeals).
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