2000 (10) TMI 410

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....dvocate, for the Respondents. [Order per : P.G. Chacko, Member (J)]. -  We have carefully examined the records and heard both sides. 2. The short question before us is whether the respondents' imported machine viz. "Automatic Graphic Plate Processor" was to be classified under CTH 90.10 or not. The Assistant Collector of Customs classified the goods under CTH 90.10. But the Coll....