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1997 (12) TMI 246

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....dents. [Order per : J.H. Joglekar, Member (T)]. - The assessees in this case were manufacturing cotton fabrics coated with varnishes which were later cut into tapes for use in cable manufacturing industries. These goods were earlier assessed under Heading 52.06. Assessees later claimed classification under Heading 59.09 which was approved by the Assistant Collector. The jurisdictional Collector....