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2004 (6) TMI 344

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....ant. None, for the Respondent. [Order per : S.S. Sekhon, Member (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 imp....

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