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2005 (6) TMI 379 - CESTAT, NEW DELHIExtract: .......pecific entry for transformers under Heading 85.04, therefore, the disputed transformers have to be classified under Heading 8504.00 and not under Heading 85.29 as claimed by the appellants. Therefore, the order of the Additional Collector is according to law and the same is upheld and the appeal is rejected. (Dictated and pronounced in open Court)
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