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2000 (3) TMI 330 - CEGAT, NEW DELHIExtract: .......les are classifiable under Heading 68.07 of the Central Excise Tariff. rdquo 8. emsp Since, this issue has already been considered and decided by the three members bench, holding that item in question is classifiable under heading 68.07, we do not find any infirmity in the impugned order. 9. emsp Accordignly all these appeals are dismissed as such.
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