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The appeal was against OIA 25/95 in C25/336/APP/94, dated 31-3-1995 passed by the Collector of Central Excise (Appeals) Bangalore. The issue was whether coil formers are classifiable under 8504 or Chapter 8547. The matter was remanded back to the Commissioner (Appeals) for reconsideration. The appeal was allowed by way of remand.
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