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1999 (8) TMI 187

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.... Advocate, for the Respondent. [Order per : P.C. Jain, Vice President]. - Respondents herein are engaged in the manufacture of HDPE Fabrics coated with LDPE on both sides and selling them as Tarpaulin. Question involved in this appeal is regarding classification of the said product, Tarpaulin. Respondents contend that it is classifiable under Tariff sub-heading 3926.90 as upheld by the lower....