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2001 (5) TMI 266 - AT - Central ExciseExtract: ....... part of power operated machines, will have to be classified under Heading 8437. This has been correctly arrived at learned Commissioner (Appeals). We therefore find no ground to be available to Revenue to make out a case in the facts here-in to classify the goods under Chapter 68. 4. emsp In view of our findings the appeal of Revenue is dismissed.
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