2002 (3) TMI 525

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....or the Respondent. [Order per : Gowri Shankar, Member (T)]. - Adjudicating on three notices issued to the manufacturer under Section 11A of the Act, the Assistant Collector held the stainless steel shaft bearings manufactured by the appellant classifiable under Heading 8413.00 as parts of pumps not under Heading 8483.00. The department appealed this order to the Commissioner (Appeals). That aut....