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1996 (12) TMI 150 - CEGAT, NEW DELHIExtract: .......prove the end use of the product and the Department has not produced anything to the contrary. Therefore, Department contentions remains unsubstantiated, and there is no reason for us to interfere with the order of the Collector regarding the classification of the above products. Hence, the appeal is rejected as already announced in the open court.
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