1995 (2) TMI 168

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....nt. [Order per : G.P. Agarwal, Member (J)]. -  Arguing on the application, Shri V. Lakshmikumaran, learned counsel, submitted that the issue involved in the instant case relates to the classification of "Dryer Dropping Fibre". He submitted that, according to the appellants, the said goods are to be classified under Heading 5503.20 whereas both the authorities below have classified the same ....