2002 (1) TMI 1258

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.... Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the appellants. The short point to be considered in this case is whether Polyol Daltoflex JC 86920 is classifiable under Chapter Heading 3801.90 as held by the Department or under Chapter Heading 3907.20 as claimed by the party. 2. Shri Rajesh Chandra Kumar, learned Advocate appearing for appellants subm....