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2006 (11) TMI 388 - CESTAT, MUMBAIExtract: .......ata processing unit is an independent machine. Merely, because such data processing unit is programmed to work with the calorimeter imported by the appellants, it will not shift the classification from Chapter 84 to Chapter 90. 8. emsp In view of the above, we find no merits in the appellant rsquo s appeal and reject the same. (Pronounced in Court)
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