2002 (5) TMI 559

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....R, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - In the order impugned in this appeal, the Commissioner has held that the goods that the appellant imported constituted complete air conditioner for a bus and accordingly classifiable under Chapter 84.14 of the Tariff, and none of the elements entitled to the exemption contained in Notifications 46/94 and 1/94; the goods were liab....