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2005 (10) TMI 325 - CESTAT, CHENNAIExtract: .......d hence properly classifiable as a ldquo refrigerating or freezing equipment rdquo under Heading 84.18. Therefore, we hold the goods to be classifiable under Heading 84.18 as claimed by the department. The impugned order is set aside and the appeal of the Revenue is allowed. (Operative portion of the order was pronounced in open Court on 3-10-2005)
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