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2003 (9) TMI 214 - AT - Central ExciseExtract: .......02 against which the Revenue has not come in appeal. In respect of classification of body building by the Respondents we agree with the findings of the Commissioner (Appeals) that the same are classifiable under sub-heading 8704.90 in view of Chapter Note 3 which came into effect from 1-3-2001. We accordingly reject the appeal filed by the Revenue.
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