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2005 (8) TMI 474 - CESTAT, MUMBAIExtract: ....... shows that the goods are not electronic lamps per se but something more, namely lamp fitting containing electronic ballast. Therefore, the classification adopted by the authority below which is in conformity with the HSN Explanatory Notes is required to be upheld. We therefore uphold the impugned order and reject the appeal. (Pronounced in Court.)
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