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2000 (10) TMI 91 - AT - Central ExciseExtract: .......interpretation of Chapter Notes as conducted by Commissioner (Appeals) but also by commercial parlance, the goods will get classified as parts of gear box under Heading 8483.00. Therefore, we find no reason to uphold the present appeal. 5. In view of our findings, the order of the Commissioner (Appeals) is upheld and the Revenue appeal is rejected.
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