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2001 (8) TMI 1000

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....ppellant. Shri A.K. Jain, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Duty of Rs. 3.87 lakhs has been demanded, on the ground that Slats which are part of conveyors used for carrying sugar cane are correctly classifiable under Chapter Heading 84.31 and not under Chapter Heading 8428.00 as classified by the assessee. 2. We have heard both sides. 3.&....

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