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2002 (2) TMI 167 - AT - Central ExciseExtract: .......at was produced on behalf of the Appellants, the appeal should, nonetheless, have been allowed. Accordingly, we are of the view that the Revenue has not adduced sufficient material and consequently has not discharged the burden to prove that the impugned goods are classifiable under Heading 39.15 of CTA. In view of this all the appeals are allowed.
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