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2008 (4) TMI 110 - AT - Central ExciseCommissioner (Appeals) decided that ‘spur gear’ and ‘pinion wheel’ are classifiable under CSH 8414.99 - Section note 2 of Section XVI - impugned goods which figure in chapter heading 84..83 have to be necessarily classified under heading 84.83 in view of the above Section note even though they are parts designed for exclusive use in machines falling under Chapter 84 - appeal of the revenue against decision of commissioner is allowed
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