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1999 (9) TMI 166 - AT - Central Excise
The appeal was filed against an Order-in-Appeal classifying a plastic processing machine under Heading 84.77 of the Central Excise Tariff. The appellants argued for classification under Headings 54.06 and 56.07 for textiles, but the Tribunal upheld the classification under Heading 84.77 as the machine used plastic material for manufacturing HDPE tapes and ropes. The appeal was rejected, finding no merit in the appellants' contentions.
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