2004 (5) TMI 392

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..... T)]. Heard the DR and considered the issue. 2. The issue is classification of shunts . The Commissioner of Central Excise (Appeals) following the earlier orders of the Commissioner of Central Excise (Appeals) has classified the goods under Heading 90.33 as claimed by the assessee. While revenue relying on Encyclopaedia definition/specification for resistors claims the entity to be same .....

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