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1988 (8) TMI 203 - AT - Central ExciseExtract: .......o the goods incomplete or unfinished provided it had acquired the essential character of the complete or finished goods. This would also, therefore, establish the case for classification under Heading 85.46. 22. I would, therefore, propose an order for dismissal of the appeal. FINAL ORDER In terms of the order of the majority the appeal is allowed.
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