1998 (9) TMI 229

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Full Text of the Document

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.... per : C.N.B. Nair, Member (T)]. - This appeal of Revenue is directed against the order of the Commissioner (Appeals) holding that blanks for manufacture of parts of motor vehicles cannot be classified as motor vehicle parts under sub-heading 8714 and that they are appropriately classifiable under Tariff sub-heading 7212.90 as articles of iron and steel. The impugned order is on the basis of the....