1995 (10) TMI 147

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....he Respondent. [Order per : G.P. Agarwal, Member (J)]. - These are cross appeals. Appeal No. E/1065/86-D is by the assessee M/s. American Spring & Pressing Works Ltd. and Appeal No. E/2807/86-D by the Revenue. 2. The issue involved in the present appeals is classification of various types of parts of agricultural implements. The Additional Collector in his impugned order has classified 10....