1997 (10) TMI 174

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....rder per : S.L. Peeran, Member (J)]. - This is a revenue appeal arising from order in Collector's Appeal dated 28-7-1989 by which he has held that the product namely `evaporative air cooler and body thereof is classifiable under Tariff Heading 8479.00 which covers `Machines and Mechanical appliances' having individual functions not specified or included elsewhere in this chapter as against the c....