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2004 (9) TMI 149 - CESTAT, NEW DELHIExtract: .......Board s Circular dated 24-1-94, call charge indicators are classifiable under Heading 9029.00 of the Central Excise Tariff Act and the Circular issued by the Board is binding by the departmental authorities. 6. In view of the above Board Circular and in view of the decision of the Tribunal, the impugned order is set aside and the appeal is allowed.
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