2001 (5) TMI 676

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....r per : C.N.B. Nair, Member (T)]. -  The dispute is in relation to classification of goods declared by the appellants as "Industrial Steam Iron". The appellant's claim their classification under sub-heading 8516.40 of Customs Tariff and the Dy. Commissioner of Customs accepted this classification. The Revenue filed appeal against the order of the Dy. Commissioner and this appeal was allowed ....