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1987 (8) TMI 188 - CEGAT, NEW DELHIExtract: .......going discussion in the light of pleas made by the learned SDR, Power Chain Saw Model PM-700 is correctly classifiable under Tariff Heading 84.49. A few instances of its assessment under 84.45/48 cannot act as an estoppel to the Department for its correct Classification. 9. In the light of the above finding, the appeal of the Department is allowed.
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