1993 (2) TMI 200

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.... for the Respondents. [Order per : G.P. Agarwal, Member (J)]. - In all these three appeals, the common issue involved is as to whether the imported goods namely Nozzles are assessable under Heading 69.03.90 as claimed by the appellants or to be classified under Heading 98.06.00 as held by the authorities below. 2. Shortly put, the facts of the case are that the appellants imported nozzles....