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2005 (1) TMI 448 - AT - Central ExciseExtract: .......ls under specific Heading 85.37 of the Tariff. In the case of Intec Corporation this judgment clearly applies to the facts of the case. Therefore, the contention of the appellants for classifying the Electric Control panels as parts of machinery is rejected and the impugned order is upheld. There is no merit in this appeal and the same is rejected.
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