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2006 (5) TMI 316 - CESTAT, MUMBAIExtract: .......ct classification of the product as ldquo Multiple (folded) Yarn rdquo falling under CSH 5402.61 and 5402.62 of CETA, 1985. Therefore, the impugned order dated 21-9-2004 passed by the learned Commissioner (Appeals) is to be upheld. Thus, we find no merits in the revenue appeal, hence dismissed. Ordered accordingly. (Pronounced in Court on 5-5-2006)
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