1996 (6) TMI 268

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....: V.P. Gulati, Member (T)]. - The issue in the appeal relates to the assessment of pouches and catch covers. The learned lower authority has held the same to be assessable under Tariff Heading 4819.90. The learned lower authority has taken note of the samples while arriving at his conclusions. The appellants are absent and had, sought for a decision on merits. 2. We observe that inasmuch a....