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1994 (11) TMI 222 - AT - Central ExciseExtract: .......tors/alternators and the functioning of the same has already been reproduced above. Keeping in view Chapter Note 2 of Chapter 85, we are of the view that the appropriate classification would be under Heading 85.01. In view of the above discussion, we do not find any merit in the Revenue rsquo s appeals. The above captioned 21 appeals are dismissed.
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