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    <title>2006 (11) TMI 379 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal filed by M/s. Widia (India) Ltd., now known as M/s. Kennametal Widia India Ltd., classifying the disputed items under Chapter 8466 as parts and accessories suitable for machines of specific headings. This decision overturned the initial classification under Chapter 8209 by the Commissioner of Central Excise, supported by the departmental representative, based on expert opinions emphasizing the items&#039; wear resistance properties and function as machine parts and accessories.</description>
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