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2007 (2) TMI 418 - CESTAT, CHENNAIExtract: ....... goods were ldquo Parts rdquo of that heading. In the instant case, HSN notes do not exclude battery separators in roll form from CSH 8507. 7. emsp In the circumstances we find that the impugned goods were battery separators eligible for the benefit of assessment claimed. We accordingly allow the appeals. (Order pronounced in open Court on 16-2-07)
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