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2002 (2) TMI 575

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...., Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. 2. Revenue filed these appeals against the common order in appeal passed by the Commissioner (Appeals) whereby it is held that Dhanzyme manufactured by the respondents is classifiable under sub-heading 3101.00 of Central Excise Tariff Act, 1985 as Plant Growth Promoter. 3. The contention of the ....