2000 (5) TMI 290

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....have, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The issue involved before the Commissioner (Appeals) was the classification of "Holograms". His finding was that they were classifiable under Heading 4911.99 under the CTA. The Jurisdictional Commissioner filed an appeal challenging this finding claiming classification under Heading 4911.91. This was against the alleg....