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2005 (8) TMI 448 - CESTAT, MUMBAIExtract: .......g stamp. Therefore, by virtue of explanatory note of Heading 84.43 on page 1239, they fall for classification under Customs Tariff Heading 96.11. In the absence of challenge to the finding that the goods are hand operated, we find no infirmity in the impugned order of the Commissioner (Appeals) and accordingly upheld the same and reject the appeal.
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