2010 (5) TMI 281

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....r the Respondent. [Order]. - Heard both sides. The impugned goods on which Modvat credit has been denied having described as pressure vessel and have been classified under Heading 7311.90 by the supplier. It is the appellant's case that the said goods are actually 'rotary conical jacketed cylindrical dryer' as confirmed by the suppliers and that the correct classification of these goods which a....