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2000 (8) TMI 571 - AT - Central ExciseExtract: .......is directly applicable to the present case. Following the ratio thereof, we hold that the goods in dispute are classifiable under Heading 72.10 and not under either of the Headings claimed by the assessee or upheld by the Revenue. In view of this, penalty imposed upon the appellant is set aside. 3. emsp The appeal is disposed of in the above terms.
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