1997 (5) TMI 214

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....l arises from Order-in-Appeal dated 10-1-1991 rejecting the refund claim of the appellants for re-classification of spares for temperature measuring instrument under sub-heading 9033.00. Department has confirmed the classification under sub-heading 9025.90 and have also denied the benefit of exemption under Notification 172/89 on the ground that the notification excludes parts or instruments for m....