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1999 (8) TMI 268 - AT - Central ExciseExtract: .......proceedings before him as the same was not an issue before the Assistant Collector. We also, therefore, following the decision in Bhor Industries case, remand the matter to jurisdictional Assistant Commissioner for de novo decision regarding classification of the products under sub-heading 5903.99. 10. emsp The appeal is disposed of in above terms.
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