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2005 (12) TMI 510 - AT - CustomsExtract: .......ding 8521.10 3. emsp We have heard the ld. SDR and perused the records, as none appeard for the appellant in spite of notice. We find that there is no satisfactory ground adduced in the appeal before us so as to why the classification of above items is required to be set aside. 4. emsp We, therefore, uphold the impugned order and reject the appeal.
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