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2002 (2) TMI 241 - CEGAT, MUMBAIExtract: .......s, the goods are prima facie heat exchangers. Even otherwise, if we exclude classification under this heading, classification would not be under Heading 8415. 4. On this prima facie view of the matter, we waive deposit of the duty and penalty and stay their recovery. 5. In view of the recurring nature of the appeal, we list the appeal on 14-3-2002.
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