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2005 (9) TMI 194 - CESTAT, MUMBAIExtract: .......Ltd. - 2001 (128) E.L.T. 485 held that a heat pump, in the case of the same Respondents is classifiable under Chapter Heading 84.18 of CETA. 8. For the above reasons and after observing Tribunal s decisions in the above cases, we hold that heat pumps are correctly classifiable under Chapter Heading 84.18. We accordingly reject the Revenue s appeal.
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