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2001 (3) TMI 367 - AT - Central ExciseExtract: .......findings thereon, it being not challenged in the SCN. Therefore there is no material before us to determine the nature of the items, hence the classification of the spools rsquo . 3. emsp In view of our findings we set aside that portion of the order, classifying certain parts of transformers under Chapter Heading 39.26. Appeal allowed accordingly.
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