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2000 (11) TMI 488 - AT - Central ExciseExtract: .......as determined against the assessee at Visakhapatnam in Appeal No. E/4855/91-B. 7. emsp In view of our findings hereinabove, we find no reasons to interfere with the classification of the entity to be parts under heading 84.31 as held by the lower authorities and also the demands as confirmed. These two appeals merit rejection, we order accordingly.
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