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2004 (9) TMI 135 - AT - Central ExciseExtract: ........ This was also the view expressed by the Tribunal in the case of Emco Lenze Pvt. Ltd. v. CC 2003 (156) E.L.T. 905 . We, therefore, do not agree with the view of the Tribunal in the case of NTB Hitech Ceramics (supra) and hold that ceramics nozzles are classifiable under Heading 69.01 of the Central Excise Tariff. Reference is answered accordingly.
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