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2007 (7) TMI 473 - CESTAT, KOLKATAExtract: .......se the assessment and decide on the classification on merit in accordance with law and thereafter, recourse may be taken to Section 11A of the Central Excise Act, 1944 if necessary, after finalisation of the assessment. The Department rsquo s Appeal No. 438/2003 is disposed off with the above observations. Dictated and pronounced in the open Court.
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