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2002 (4) TMI 486 - AT - Central ExciseExtract: .......s, the classification of which they approved as claimed, were, in fact, gearing or gear. We are therefore of the view that the extended period of limitation has rightly been invoked. The ratio of the Supreme Court rsquo s judgment in Rainbow Industries v. Union of India 1994 (74) E.L.T. 3 will not apply. 7. emsp The appeal is accordingly dismissed.
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