2009 (7) TMI 299

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..... lassification of silencers used as extra fittings to any machine producing noise for the reason that the silencer is Noise Pollution Control Equipment arises for determination in this appeal. According to the assessee, the item falls for classification under CET sub-heading 8479.10 as "all goods other than parts" - Machines and mechanical appliances having individual functions, while the Revenue h .....

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