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1999 (4) TMI 603 - AT - Central ExciseExtract: .......ound on which the refund claim has been based i.e. on the ground of classification of the product under Tariff Heading 84.37, as claimed by the appellants and as against classification under Tariff Heading 84.79 as made by the Department during the relevant period. Consequently, we do not find any substance in the appeal. Hence, we reject the same.
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