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1997 (9) TMI 178 - CEGAT, NEW DELHIExtract: .......he Tribunal applies on all fours to the present case squarely and therefore, we held that the disputed item, namely, air handling unit manufactured by the appellants is a part of the air conditioning machine and is classifiable under Heading 84.15 of the Central Excise Tariff. The impugned orders are accordingly upheld and the appeals are rejected.
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