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2006 (9) TMI 400 - CESTAT, MUMBAIExtract: .......l panels in question are specifically designed to be used only and/or with shot blasting machine. Inasmuch as heading No. 8537.00 specifically mentions control panels, it has to be held that the said heading is the correct classification for the control panels. As such, we do not find any merit in the appeal and reject the same. (Dictated in Court)
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