2004 (6) TMI 344

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..... T)]. - Heard both sides. 2. The issue involved in this appeal is classification of refrigeration centrifuges used in Blood plasma separation machines. The lower authorities have classified the same under Heading 84.21, while the Revenue wants the classification under Heading 84.19. 3. From the order impugned, it is found that the Commissioner has arrived at the finding that, the refrigerat .....

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