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2010 (4) TMI 926 - AT - Central ExciseExtract: .......84.30 are excluded from capital goods credit under Rule 57Q of the Central Excise Rules, 1944. 2. We find that classification of the goods cannot be faulted as the goods appropriately fall for classification under Heading 84.30. We, therefore, uphold the finding of the authorities below and reject the appeal. (Dictated and pronounced in open court)
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