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1997 (5) TMI 202 - AT - Central ExciseExtract: .......en discussed by us above. 12. emsp As we have discussed above, the parts of the machines classifiable under Heading No. 84.28 and Heading No. 84.29 were correctly classifiable under Heading No. 84.31, as held by the lower authorities. 13. emsp In view of the above discussion, we do not find any merit in both these appeals and the same are rejected.
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