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2002 (7) TMI 137 - CEGAT, BANGALOREExtract: .......ccordingly, appellants succeed on this issue. Since the appellant is succeeding on the issue of merits of classification, we do not feel it necessary to go into other issues raised by both sides. In the result, appeal is allowed. 10. Operative portion of this order was already pronounced in open court on conclusion of the hearing on 11th July 2002.
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