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2005 (8) TMI 442 - CESTAT, CHENNAIExtract: ........ In these circumstances, Revenue rsquo s reliance on the HSN Notes applicable to filter element is misplaced. In our view, the Collector (Appeals) rsquo s order is legal and proper in the light of the facts recorded by him as to the identity of the impugned goods. Hence, we reject the Revenue (Appeal). (Order dictated and pronounced in open Court)
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