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2001 (2) TMI 366 - CEGAT, KOLKATAExtract: .......s of the appellants as recorded in para 3 supra, we are of the opinion that the lower authorities have correctly reclassified the same under sub-heading 8414.99. We, therefore, do not find any reason to interfere with the impugned order. As such, the appeal deserves rejection. Ordered accordingly. 6. emsp In the result, the appeal is thus rejected.
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