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2000 (12) TMI 388 - CEGAT, MUMBAIExtract: .......e their case before arriving at the final decision in the matter. 9. emsp In the result, except for the classification of the item AC/DC Drive which is remanded to the Original Authority for de novo determination in the above terms, the appeal relating to the rest of the items is rejected upholding the order passed by the lower Appellate Authority.
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