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2001 (1) TMI 329 - CEGAT, KOLKATAExtract: .......t, 1985 in 1991. As such, the impugned order passed by the Commissioner (Appeals) holding the goods as classifiable under 87.02 or 87.04 is against the law laid down by the Hon rsquo ble Supreme Court and is required to be set aside. We order accordingly and restore the order of the Assistant Commissioner. Appeal is thus allowed in the above terms.
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