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2005 (10) TMI 408 - CESTAT, NEW DELHIExtract: ....... that goods in question are slitting steel cutters and in view of the fact that the item in question is also relating to bottom knives. After going through the product literature in respect of the goods, I find that these only cutters. In these circumstances, I find no merit in the appeal. The appeal is dismissed. (Order dictated in the open Court)
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