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2006 (6) TMI 230 - AT - CustomsExtract: .......l appliance that the entity is, cannot be denied. 4. emsp We would therefore not upheld the findings of classification as arrived by the lower authority and set aside that order. 5. emsp Direct the classification under 90.18 with the benefit of the notification, as claimed. 6. emsp Appeal is allowed in above terms. (Pronounced in Court on 8-6-2006)
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