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2004 (11) TMI 105 - SC - Central ExciseClassification of goods - whether three products manufactured by the Respondents are to be classified under Tariff Item 27.10 or 39.10 - Held that:- In spite of these reports, the Commissioner of Central Excise, by the Order dated 27th May, 1996, held that these products were classifiable under Tariff Item 39.10. The Respondents filed an Appeal before the CEGAT which has been allowed by the impugned Judgment. Noting the two subsequent test reports CEGAT has held that they are the best evidence. It has held that mere statements obtained from some dealers in the market cannot prevail over these test reports. CEGAT has held that the product cannot be classified under Tariff Item 39.10 - No infirmity in impugned order - Decided against Revenue.
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