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1997 (10) TMI 222 - CEGAT, NEW DELHIExtract: .......ector of Central Excise, Kanpur reported in 1997 (94) E.L.T. 497 holding that item in question is classifiable under Heading 94.01 of the Central Excise Tariff. Following the ratio of the aforesaid decision, we hold that item in question is classifiable under Chapter Heading 94 and, accordingly, the appeal filed by the department is hereby allowed.
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