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2002 (12) TMI 140 - AT - Central ExciseExtract: .......claimed that the items in question are not bearings inasmuch as there are no rings of anti-friction metal. The said stand of the appellant has not been controverted by the Revenue by production of any evidence to the contrary. 14.In these circumstances we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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