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1998 (1) TMI 253 - CEGAT, MADRASExtract: .......absence of rebuttal of this fact the further finding of the lower appellate authority that it cannot be handled in hand while working, is well founded. Accordingly, the rejection of Tariff Heading 85.08 for its classification cannot be interfered with. 6. emsp In the circumstances, we reject the appeal of the revenue and confirm the impugned order.
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