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1999 (1) TMI 258 - AT - Central ExciseExtract: .......hapter Heading 85.16 as also to the fact that the HSN Explanatory Notes specifically say that heat resistors shall be classifiable under Chapter Heading 85.16, we find no legal infirmity in the impugned order. In the circumstances, we hold that the goods are classifiable under Chapter Heading 85.16 of CETA, 1985. The appeal is, therefore, rejected.
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