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1997 (9) TMI 297 - AT - Central Excise

The appeal was filed by the department to classify goods under T.H. 84.67, but the lower authority classified them under 84.14 as compressors. The Tribunal found that the goods were for inflating tires and high-pressure greasing, not just compressors, and should be classified under T.H. 84.79. The appeal of the Revenue was dismissed.

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