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2001 (1) TMI 409 - CEGAT, BANGALOREExtract: ....... before us. (d) Relying on the ratio of the decision in 1999 (112) E.L.T. 233 (T) we cannot classify the goods under 84.19. (e) We therefore find no reasons, to differ with the classification arrived at by the lower authorities. 4. emsp In view of our findings we find no grounds to uphold the present appeal, we reject the same. Ordered accordingly.
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