1998 (6) TMI 236

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....r the Respondents. [Order per : C.N.B. Nair, Member (T)]. - This appeal of the Revenue is directed against the order of Collector of Central Excise (Appeals), New Delhi holding that heating elements in question are correctly classifiable under Tariff Heading 85.48 and not under Heading 85.16 as had been decided by the Asstt. Commissioner. It contends that parts of electric machinery and equi....