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2000 (11) TMI 679 - CEGAT, CHENNAIExtract: .......tion as proposed in the Revenue s appeal but would determine the classification under 7101.39 and not 7101.80 as proposed by the Revenue. 6. emsp In view of our findings, we find no justification for the Revenue s appeal and we uphold the Commissioner s order and reject the Revenue appeal. 7. emsp The cross objection stands disposed of accordingly.
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