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2001 (4) TMI 124 - AT - Central ExciseExtract: .......the impugned goods as plain shaft bearings. In view of this we set aside the impugned order and hold that the impugned goods would be classifiable under the same heading in which the machines for which they are used are classifiable. The appeal of the Revenue is thus allowed. Cross objection filed by the Respondent are also accordingly disposed of.
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