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    <title>2003 (1) TMI 166 - CEGAT, MUMBAI</title>
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    <description>The Appellate Tribunal CEGAT, Mumbai, addressed the correct classification of various goods forming part of pumps manufactured by KSB Pumps Ltd. The Tribunal upheld the classification of certain goods under Heading 84.13 as claimed by the assessee and reclassified other goods under Heading 84.83 based on their functions related to power transmission and shaft components. The appeals by both parties were disposed of accordingly, with consequential relief provided as permissible by law.</description>
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      <description>The Appellate Tribunal CEGAT, Mumbai, addressed the correct classification of various goods forming part of pumps manufactured by KSB Pumps Ltd. The Tribunal upheld the classification of certain goods under Heading 84.13 as claimed by the assessee and reclassified other goods under Heading 84.83 based on their functions related to power transmission and shaft components. The appeals by both parties were disposed of accordingly, with consequential relief provided as permissible by law.</description>
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