2001 (5) TMI 676

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....hyay, JDR, for the Respondent. [Order 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. ....