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2003 (11) TMI 198 - CESTAT, NEW DELHIExtract: .......ge for setting out the factual matrix is before the authorities below. In view of this, we find no infirmity in the impugned order passed by the Commissioner (Appeals). We make it clear that it is open to the Revenue to issue a fresh show cause notice to the respondents for classifying the product under Heading 33.03. Both the appeals are rejected.
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