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1999 (7) TMI 328 - AT - Central ExciseExtract: .......well settled that the classification cannot be changed by the Central Excise authorities having jurisdiction over the input users rsquo factory. As such no merits are found in Revenue rsquo s contention in respect of this item. 10. emsp In view of the foregoing discussions we do not find any merits in the Revenue rsquo s appeal and reject the same.
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