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2006 (2) TMI 35 - AT - Central ExciseExtract: .......been upheld by the Supreme Court as seen from Collector v. Kirloskar Pneumatic Co. Ltd. - 1997 (94) E.L.T. A135 (S.C.) of the dismissal of the appeal filed by Kirloskar against the Tribunal s order cited supra. 4. In the light of the above, we uphold the impugned order on classification of the disputed items under Chapter 73 and reject the appeals.
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