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    <title>2002 (8) TMI 316 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order, allowing the appeal in favor of the appellant, emphasizing the distinction between the Cooler Kit and an electric fan for valuation and duty assessment purposes under Notification No. 20/99 and Section 4A of the Central Excise Act.</description>
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      <description>The Tribunal set aside the impugned order, allowing the appeal in favor of the appellant, emphasizing the distinction between the Cooler Kit and an electric fan for valuation and duty assessment purposes under Notification No. 20/99 and Section 4A of the Central Excise Act.</description>
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