1997 (5) TMI 245

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....ive, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This is a Revenue appeal arising out of the Order-in-Appeal dated 22-3-1991. The importer imported four consignments of Diamond Gang Saw Blades. The assessee had classified the same under Chapter Heading No. 82.01/04 of CTA, 1975. The importer filed a refund claim which was rejected by the Asstt. Collector. On appeal, th....