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1999 (1) TMI 162 - CEGAT, MADRASExtract: ....... the submission, we are satisfied that the item being an independent one and not having functions of refrigeration, hence the classification claimed by the Revenue under sub-heading 8418.00 requires to be rejected and in that view of the matter the appeal is dismissed. The cross appeal being in the nature of arguments, the same is also disposed of.
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