1997 (6) TMI 233

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....the Respondents. [Order per : S.L. Peeran, Member (J)]. - The short question that arises for consideration in this appeal is relating to correct classification of the following products : (i) Harrow discs (ii) Hammer It is the contention of the assessee that both these products fall under 26AA and thereafter when there is amendment of the said Tariff then under T.I. 25(8) upto 1-3....