2000 (4) TMI 495

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....espondent. [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 his impugned order has cla....