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2017 (7) TMI 236 - AT - Central ExciseClassification of goods - boiler drums - chimney shells - ducts - fired heaters - radiation/convection coils - Held that: - the first appellate authority has recorded finding that the description of the goods states that they are parts of the Boilers. Therefore, I find that they are rightly classified under Chapter Heading 84.02 by the original authority - appeal dismissed - decided against appellant.
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