1997 (3) TMI 186

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.... None, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  The assessees in this case were manufacturing Lyophiliser. The assessees classified these goods under Heading 84.19 and sought benefit of Notification No. 155/86, dated 1-3-1986. The Assistant Commissioner accepted the classification but denied the benefit of the notification. The Collector having extended the ben....