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2004 (12) TMI 421 - CESTAT, BANGALOREExtract: .......ntion that the programmable logic controller manufactured by them will fall under Chapter 90 is not acceptable. The goods are rightly classifiable under Heading 8537 and the Order-in-Appeal is legal and proper. There is no bar for re-opening the issue and to decide the same when fresh facts come to light subsequently. Hence the appeal is dismissed.
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