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2006 (5) TMI 357 - CESTAT, BANGALOREExtract: ......., Revenue rsquo s contention that the impugned product should be classified under Chapter 39 is not acceptable. Thus, the appeal of the Revenue has no merits and the same is dismissed by upholding the OIO. The cross objection filed by the respondents is allowed. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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