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1999 (5) TMI 103 - AT - Central Excise

The Appellate Tribunal CEGAT in New Delhi rejected the Revenue's appeal regarding the classification of a gear wheel, determining it should be classified under Heading 84.85, not 84.83. The decision was made by Shri P.C. Jain and P.G. Chacko, JJ., with representation by Shri R.K. Sharma for the Appellant.

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