1997 (3) TMI 213

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....r per : Shiben K. Dhar, Member (T)]. - The short question that falls for determination in this appeal is correct classification of `Seamless Tubes'. The question is whether such tubes fall under CTH 7304.39 or as parts of heat exchanger under 8419.50 with benefit of Notification No. 155/86. 2. Arguing for the Revenue, the Learned DR submits that even when such tubes are specifically des....