1997 (11) TMI 196

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....S. Nunthuk, JDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - Appellant has sent a letter requesting that the case may be decided on merits in the light of the submissions made by them in the appeal memorandum. We have accordingly heard the DR and proceed to dispose of the appeal. 2. The issue involved in the appeal is whether the classification of goods manufactu....