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2005 (2) TMI 597 - AT - Central ExciseExtract: .......stoppel/res judicata against them for claiming the classification under the correct tariff heading/sub-heading of the CETA. The impugned orders of the learned Commissioner (Appeals) in this regard in all the appeals are perfectly valid and we do not find any illegality in the same and as such, are affirmed. The appeals of the Revenue are dismissed.
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