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2003 (1) TMI 152 - CEGAT, MUMBAIExtract: ....... the basis of the facts before us we uphold the order passed by the Adjudicating Authority reversing the findings given by the Commissioner (Appeals). Appeal of the department is allowed holding that the product in question is classified under the chapter sub-heading 3305.90 and not under 3003.30 as claimed by the respondent. Appeal stands allowed.
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