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1997 (9) TMI 297 - AT - Central ExciseExtract: .......r T.H. 84.14. In our view the unit has to be assessed under the residual T.H. 84.79 which covers machinery falling under ldquo individual functions rdquo . The respondents would not be prejudicial by assessment under this T.H. as the rate of duty under 84.67 and 84.14 is the same. With our above observations, the appeal of the Revenue is dismissed.
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