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2016 (11) TMI 1522 - AT - Central ExciseClassification of the activities undertaken by the appellant - recording of some sound or other phenomena (key data) on the smart card - whether the activity classified under chapter 49 or Chapter 85? - Held that: - the Revenue has not successfully countered the findings of the impugned order passed by the Commissioner (Appeals) - Commissioner (Appeals) has held that without any substantive and tangible evidence, the activity undertaken by the appellant in the instant case was nothing but of printing of these cards liable merit their classification under Chapter heading 4901.90 and for which they were very right in following the due and correct proper procedure, as laid down by the Department - there is no scope to interfere with the impugned order passed by Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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