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1999 (10) TMI 221

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....for the Respondents. [Order per : Lajja Ram, Member (T)] . -  In these appeals filed by M/s. Seawell & Filter Co. the matter relates to the effect of restructuring of Tariff Entry under Clause 80 of the Finance Bill, 1985. In the Finance Bill 1995, the classification of the Felt Components had been changed from sub-heading No. 5909.00 to 5911.90. The Commissioner of Central Excise (Appe....

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