2004 (5) TMI 392

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..... the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard the DR and considered the issue. 2. The issue is classification of 'shunts'. The Commissioner of Central Excise (Appeals) following the earlier orders of the Commissioner of Central Excise (Appeals) has classified the goods under Heading 90.33 as claimed by the assessee. While revenue relying on Encyclopaedia definition/specif .....

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