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2005 (8) TMI 421 - CESTAT, MUMBAIExtract: .......ed by the Tribunal in the case of Vikas Engineering Associates. After taking into consideration the entire facts, Tribunal held that the proper classification of the lsquo Bus Duct rsquo is under Heading 8538.00. We see no reason to take a different view. Accordingly, the appeal filed by the Revenue is rejected. (Operative part pronounced in Court)
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