1996 (1) TMI 272

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....ondent. [Order per : K.S. Venkataramani, Member (T)]. - The present application is for dispensing with the pre-deposit of Rs. 22,32,245/-. The ld. Counsel Shri R.J. Parakh, contended that the Department had all along classified their product viz. Steel Pipes fitted with Teflon lining material as articles of plastics under Chapter 39 Heading 3917.00 of Central Excise Tariff Act, 1985. Subsequent....