1996 (3) TMI 240

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.... This Reference Application has been moved by the Revenue in respect of this Bench Order No. 1850-51/95-WRB, dated 11-10-1995 alleging that certain point of law has arisen, which calls for a reference to the High Court. 2. In the aforesaid order passed by this Bench, it was held that the declaration made by the Respondents indicating `gear box' classifiable under sub-heading 8483.00 would c....