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2000 (3) TMI 92 - AT - Central ExciseExtract: .......ts Pvt. Ltd. referred to above, there appear to be no reason to interfere with the impugned order. We also agree with the Commissioner (Appeals) that non-observance of procedure prescribed in Ministry s letter dated 10-3-1983 cannot result in changing the classification of the goods in dispute. We accordingly reject the appeal filed by the Revenue.
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