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2005 (9) TMI 455 - CESTAT, CHENNAIExtract: .......e benefit of exemption under Notification No. 205/88-C.E. was not available to the batteries in question. As regards the classification of the wooden stands/racks, the order of the Commissioner (Appeals) is upheld. 7. emsp The Revenue rsquo s appeal stands allowed in part only. (Operative part of the order was pronounced in open Court on 28-9-2005)
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