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1997 (6) TMI 233

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.... Agarwal, SDR, for 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 Tari....

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