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2001 (3) TMI 603 - CEGAT, BANGALOREExtract: .......ed. Therefore, relying en on this decision of the Tribunal in Carrier Aircon, 2001 (128) E.L.T. (485), we have no reasons to uphold the revenues Revenue rsquo s appeal to classify the subject- goods under import under 8415. 4. emsp In view of our findings, the order of Commissioner (Appeals) is confirmed and the Revenue rsquo s appeal is dismissed.
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