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2000 (2) TMI 143 - AT - CustomsExtract: .......c. and wrapping them.) The appellants have themselves mentioned in their Memorandum of Appeals that the impugned machine is a butter packing machinery and as such its classification under Heading 84.22 of C.T.A. has been rightly done by the Commissioner. We therefore do not find any reason to interfere with the impugned order and reject the appeal.
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