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2006 (9) TMI 393 - CESTAT, CHENNAIExtract: .......uo s factory and the same were rightly classified as such under Heading 39.23 of the CETA Schedule. The appellant rsquo s claim to have the Boxes, classified as parts of electrical fittings (heading 85.38) is untenable. 3. emsp In the result, the impugned order is sustained and this appeal is dismissed. (Order dictated and pronounced in open Court)
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