2000 (4) TMI 495

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are absent. Accordingly, we have heard Shri J.M. Kennedy, ld. JDR. 2. The issue involved in the present appeal is proper classification of refractory of Sleeves & B.P. Sets. Whereas the appellants are claiming the classification of the said product under sub-heading 6901, the Commissioner vide hi....