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2018 (5) TMI 1200 - AT - Central ExciseClassification of goods - trims for refrigerators - whether classifiable under CTH 39 as plastic articles or under heading 8418 as parts of refrigerators - Held that: - the appellant has originally claimed under Chapter 39 and suddenly, reverse the stand and now claiming under heading 8418 by average rate of duty which is not permissible in law - It is a case of blow hot blow cold - appeal dismissed - decided against appellant.
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