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1991 (9) TMI 186 - AT - Central ExciseExtract: .......f classification. From all the points of view, we concur with the findings of the Collector (Appeals) that Shut Off Cocks and Servo Brake Valve would be classifiable under the sub-heading 8481.80 and their parts under 8481.99. In the view we have taken, we uphold the impugned order and accordingly appeal filed by the Department is hereby dismissed.
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