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1999 (1) TMI 258 - AT - Central Excise
The dispute was about classifying goods as heating elements under Chapter Heading 85.14 or heat resistors under Chapter Heading 85.16. The goods were coils without ceramic support, so they were classified as heat resistors under Chapter Heading 85.16 based on technical literature and HSN Notes. The appeal was rejected, confirming classification under Chapter Heading 85.16.
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