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1997 (7) TMI 346 - CEGAT, NEW DELHIExtract: .......f the machines classifiable under Heading No. 84.28 and Heading No. 84.29 were correctly classifiable under Heading No. 84.31. 9. emsp In view of the above discussion, we agree with the view taken by the ld. Collector of Central Excise (Appeals), Madras and as a result, there is no merit in this appeal and the same is rejected. Ordered accordingly.
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