1998 (6) TMI 208

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....P. Asthana, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In this case a demand of Rs. 18,784.51 was confirmed against the respondents herein on their product "oil saver of engine" as a result of classification of the product under Chapter 27. The Collector (Appeals) set aside the demand confirmed by the Assistant Collector. Hence this appeal by the Revenue. ....