1997 (5) TMI 217

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....or the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - Both these appeals involving common question of law and facts were heard together and are being disposed of through this common order. 2. The appellants imported Tape Deck Mechanism. These goods were assessed under CTH 8522.90. The appellants claimed proper classification of these goods to be 85.48. This claim was rejected by ....