1999 (3) TMI 237

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....ate, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in the appeal, preferred by the Revenue, is whether Sulphate Resistant Portland Cement manufactured by the respondents is classifiable under sub-heading 2502.20 as claimed by them or under sub-heading 2502.90 as other cements as claimed by the Revenue. 2. Shri K. Srivastava, learned SDR mentioned that t....