1999 (8) TMI 432

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.... (J)]. -  This appeal arises from Order-in Appeal No. 4/89, dated 23-1-1989 passed by Collector (Appeals), Madras holding that the item "locking magnet" is classifiable under sub-heading 8505.00 on the ground that "locking magnet" works on the principles of electromagnetism and accordingly chargeable to duty at 20% Adv. The appellants had claimed for classification under sub-heading 8538 whi....