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2003 (10) TMI 577 - CESTAT, NEW DELHIExtract: .......and lanterns. On the contrary, the customers of the appellants, during investigation, submitted that they were receiving decorative lamp shades. Therefore, we find no merit in this argument of the appellants that lamp shades are chimneys and glass globes. 9. emsp In view of above discussion, we find no merit in the appeal and the same is dismissed.
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