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1998 (11) TMI 201 - CEGAT, NEW DELHIExtract: .......f the Commissioner (Appeals) have not been rebutted by the Revenue in the appeal memorandum. We also observe that the Department itself has subsequently classified the imported items under Heading 8473.30. Accordingly, we find that there are no reasons to interfere with the impugned order and accordingly the appeal filed by the Revenue is rejected.
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