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2002 (2) TMI 161 - CEGAT, COURT NO. II, NEW DELHIExtract: ....... per the Central Excise Tariff. 3. 8195 In the Circular it is clarified that pending cases be disposed of accordingly. In the present case the duty is demanded on Air Conditioning System. Therefore, in view of the above decision of the Hon ble Supreme Court and the Board s Circular the demand is not sustainable and set aside. The appeal is allowed.
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