2001 (1) TMI 380

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..... Shri V.R. Kelkar, Consultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  In the order impugned in this appeal the Commissioner (Appeals) relying upon an earlier Appellate Order No. A-350/94, dated 17-10-1994 has held that the product manufactured by the respondent was not classifiable as an insulator under Heading 85.46 and set aside the demand for duty issued ....