2005 (9) TMI 86

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....stoms, Excise and Gold (Control) Appellate Tribunal (in short "CEGAT"). Both these Appeals are being disposed of by this common order. 2. The question for consideration is whether the washing machines manufactured by the Appellants fall under Tariff Item No. 84.50 or they fall under Tariff Item No. 84.51. The Tribunal has held that they fall under Tariff Item No. 84.50. However, the Tribunal has ....