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2006 (5) TMI 482 - CESTAT BANGALOREExtract: .......a Pradesh quashing the Circular is required to be upheld. The fact of the both these judgments is that the item has to be classified only as "cellular phone" under the Heading 8525 2017 of CTH along with the benefit of the Notification. The stay application and appeal are allowed with consequential relief, in light of the cited judgments.
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