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2006 (6) TMI 368 - CESTAT, BANGALOREExtract: .......as further been stated that these shafts are custom made for V.S.T. Power Tiller. Hence it is more appropriate to classify the item under 84.32. Therefore there is no merit in the impugned Orders-in-Appeal. We allow the appeals with consequential relief. (Operative portion of the order has been pronounced in the open Court on completion of hearing)
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