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2000 (8) TMI 408 - CEGAT, CHENNAIExtract: ....... be prejudiced by assessing under this TH as the rate of duty under 8467 and 8414 is the same. rdquo 6. emsp Respectfully applying the ratio of the Tribunal decision, we uphold the impugned orders by dismissing the Revenue appeals. The cross appeals are also dismissed as the assessee has accepted the classification adopted by the authorities below.
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