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1998 (8) TMI 265 - COMMISSIONER OF CENTRAL EXCISE & CUSTOMS (APPEALS)Extract: .......be classified as complete or finished by virtue of this rule rdquo removed unassembled or disassembled. According to the above rule, the goods manufactured by the appellants have to be classified as complete cement making machinery and not parts. 4. emsp In view of the above, I allow the appeal and set aside the order passed by the lower authority.
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