1983 (12) TMI 173

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....dents. [Order per : S.D. Jha, Member (J)]. - The appellants in this appeal, originally filed as revision application to the Government of India claim that 'Resistance Wires' imported by the appellants are classifiable under heading 74.03 or in the alternative heading 85.1 8/27(5) of the C.T.A., 1975 and that classification under heading 74.02(02) made by the lower authorities is prima facie wro....