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2005 (3) TMI 272 - AT - CustomsExtract: .......measure some parameters is not a proper ground to reject the classification under 9027.80. Revenue s contention that the item being an electrical one should be classified under 8543.89 does not appear to be correct. In view of our above findings, we allow the appeal of M/s. VDO and reject the Revenue s appeal. (Pronounced in open Court on 1-4-2005)
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