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2000 (9) TMI 570 - AT - Central ExciseExtract: .......issioner s logic holding that the classi shy fication warranted was under Heading 70.15 was based on the same grounds in the cases referred to above, our discussion on earlier case would apply and on merits the appeals of the two assessees firms are allowed. Consequently the appeal filed by the partner also stands allowed with consequential relief.
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