1996 (7) TMI 399

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..... [Order per : V.P. Gulati, Member (T)]. - This appeal filed by the department relates to assessment of the rubber solution which has been held by the learned lower authority to be classifiable under Heading 3506 against the classification urged by the Collector under Tariff 4005. The learned lower authority has decided the issue in the light of the decision of the Tribunal in the case of M/s. ....