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2000 (12) TMI 292 - AT - Central ExciseExtract: .......es for the purpose of classification. rdquo 12. emsp After taking note of the relevant facts into consideration, we do not agree with the view taken by the ld. Collector of Central Excise (Appeals), New Delhi. Accordingly, we set aside both the orders-in-original and order-in-appeal impugned in these proceedings and allow the appeal of the Revenue.
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