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2005 (5) TMI 161 - AT - Central ExciseExtract: .......ng the ratio of the judgment cited before us, the classification of the item Ducts is held to be classifiable under SH 7308.50 of the Central Excise Tariff Act, carrying NIL rate of duty. Hence the demands are not sustainable and the same are set aside by allowing the appeal with consequential relief, if any. (Dictated and pronounced in open court)
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