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2001 (6) TMI 108 - AT - Central ExciseExtract: ....... different. 7. As was stated before the Commissioner (Appeals), the products in the cited case as well as in the present case are specifically designed to alleviate the ill effects of heat. Therefore the classification as held by the Hon ble High Court under Heading 3003 would stand attracted. The appeal is allowed with consequential relief if any.
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