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1999 (8) TMI 230

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....ondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Ajay Industries the matter relates to the classification of (a) copper emergency plugs and (b) copper nozzle heads. The Collector of Central Excise (Appeals), Patna had confirmed their classification under sub-heading No. 8485.90 as parts for use in the furnace of the steel plant. The assessee had claimed the ....