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2010 (12) TMI 185 - CESTAT, CHENNAISSI units - Demand and Penalty - Deputy Commissioner had classified the items in dispute under CET sub-heading 8479.10 and held that they were not parts/components of refrigeration/cold storage machinery and that they have individual functions which are not similar to that of the machinery under reference - The impugned order extending the benefit under the SSI notification, and reject the appeal
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