1996 (3) TMI 251

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....per : Gowri Shankar, Member (T)]. - None for the respondents. 2. The issue in this appeal by the Department is the classification of goods described as `washer extractor' imported by the respondent. It claimed refund of duty paid on these goods on the ground that they were classifiable under sub-heading (2) of Heading 84.40 of the Tariff whereas they have been claimed under sub-heading ....