1999 (4) TMI 238

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....for the Respondent. [Order per : P.C. Jain, Vice President]. - Heard both sides. 2. The question involved in the present case is whether canvas cloth can be classified under Chapter 52 or under 59. The applicants herein has been contending for its classification under Chapter 52 whereas the department contends for its classification under Heading 59.09 or 59.11. 3. We observe from t....