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1994 (11) TMI 210 - AT - Central ExciseExtract: .......he Tribunal had to decide the issues perfectly and if the evidence on record shows that the product shall be classifiable under Chapter sub-heading 1702.29 though neither party had claimed it, we do not have any hesitation in deciding the thing correctly. 12. In view of the above findings the appeal is allowed and the impugned orders are set aside.
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