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1998 (7) TMI 291

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....e, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  This appeal from the Revenue was argued by Shri D.S. Negi, ld. SDR. The respondents were not present, but requested for decision on merits. 2. The issue for decision is the classification of articles described as "HSS Patta" (without teeth). The assessees claimed classification under Heading 82.05 whereas the As....

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