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1993 (9) TMI 205 - AT - Central Excise

The Appellate Tribunal CEGAT, New Delhi rejected the appeal regarding the classification of rubber rolls and rubber brakes as parts of rice and Dal Mill Machinery. The Tribunal upheld the classification under sub-heading 4016.99 for rubber rolls and under Heading No. 4016 for rubber brakes, as per a previous decision. The appeal was rejected.

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