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2001 (12) TMI 98 - CEGAT, COURT NO. III, NEW DELHIExtract: .......e old tariff and under Chapter Heading 4011.60 of the new tariff. 12. As the issue of classification is decided in favour of the respondents, we take up the appeal for final disposal and we find no infirmity in the impugned order where the adjudicating authority classified as claimed by the respondents. The appeal, filed by the Revenue is rejected.
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