2001 (9) TMI 957

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....Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants imported side panels with control knobs claiming them to be components of portable butane gas stove and sought classification of the imported goods under Customs Tariff heading 7321.90 as parts of gas stove and clearance under OGL. The authorities below have held that the goods acquired the essential characteristics....