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2000 (3) TMI 542
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....er per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Vee Gee Electronics, the matter relates to the classification of the Shell Housing for audio/video cassettes. 2. The Collector of Central Excise (Appeals) had classified the same under Heading No. 85.23 under which the audio/video cassettes are classifiable. 3. In the grounds of appeal, the appellants have referred to th....