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2003 (12) TMI 156 - CESTAT, NEW DELHIExtract: .......tive Rules, merits classification under Heading 8517.21, as held by the adjudicating authority, cannot be accepted in the light of discussion made above. 7. In our view, the impugned order passed by the Commissioner (Appeals) is perfectly valid and needs no interference and as such the same is upheld. The appeal, filed by the Revenue, is dismissed.
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