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2004 (12) TMI 466 - CESTAT, BANGALOREExtract: .......e Board rsquo s Circular of 1997. The identical products manufactured by the competitors of the respondents are also classified under CH 9032.80. The order of the Commissioner (Appeals) is very detailed and well reasoned. Under these circumstances, we do not find any merit in the Revenue rsquo s appeal. Hence, the appeal of the Revenue is rejected.
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