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2002 (1) TMI 152 - AT - Central ExciseExtract: .......re, respectfully following the judgment rendered by this Bench, which has been upheld by the Hon ble Supreme Court in the case of CCE, Chennai v. Best Cast (P) Ltd. (supra), the stay application and the appeal are allowed, by holding that the gear box parts and clutch are classifiable under Heading 8483.00 of the CET Act, 1985 as parts of gear box.
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