1997 (11) TMI 315

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Full Text of the Document

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.... per : V.P. Gulati, Vice President]. - The issue in the appeal relates to classification of HALOGEN LAMPS which have been held to be assessable under the Tariff Heading 85.18/27 (1) read with Customs Notification 46/83 by the ld. lower appellate authority. 2. The Revenue in the appeal seeks the classification of the same under the Heading 85.18/27(4). 3. The respondents are abse....