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2016 (2) TMI 973 - SC - Central ExciseClassification of manufactured goods - Par Boiling Machine and Dryer - classified under Chapter Heading 84.37 of Central Excise Tariff or under Chapter Heading 84.19 - conflict in judicial opinion expressed by two coordinate Benches of the Customs, Excise and Service Tax Appellate Tribunal - Held that: - we request the President of the CESTAT, Principal Bench, New Delhi to pass appropriate orders on the application filed by the respondent and have the conflict resolved by a larger Bench of the Tribunal.
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