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2008 (8) TMI 76 - CESTAT BANGALOREAssessee had established before both the authorities that the castings were not in the nature of raw castings but had undergone various processes to attain the essential characteristics of parts for classification under CH 84 - various processes were examined by both the authorities. The correspondence between the parties was also examined. The photographs were also seen and both the authorities are justified in holding that the item is not raw castings for classification under CH 74
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