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2000 (8) TMI 320 - CEGAT, NEW DELHIExtract: .......iff entries, the classification of the goods under Heading No. 84.55 would be more appropriate. 5. emsp In the facts and circumstances of the case, we do not find any material on record to disturb the findings of fact of the Collector of Central Excise (Appeals). We do not find any merit in this appeal filed by the Revenue and the same is rejected.
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