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1999 (11) TMI 323 - CEGAT, NEW DELHIExtract: .......sories is classifiable under 85.50, and if the Electrical Transformer is cleared as such without welding head/accessories it is to be classified under 85.04. In view of the earlier decision of the Tribunal in the case of CCE v. M/s. A.J. Industries, reported in 1999 (108) E.L.T. 491 (T) 1998 (79) ECR 896, we dispose of the appeal in the same terms.
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