1997 (3) TMI 265

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....e, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The short point to be considered in the present case is whether HDPE man-made filament twine is classifiable under 18(II)(1) as claimed by the party or under Tariff Item 68 of the erstwhile Central Excise Tariff as per the department. The Bombay High Court has taken the view that the item in question is classifiable under 18(I....