2002 (10) TMI 623

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....or the Appellant. Shri S.V. Parulekar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein imported goods declared as "Kitchen Hoods, Depolluter" and filed the Bill of Entry in September, 1996 for clearance under S.I.L. claiming classification under Customs Tariff heading 8421.39 as Air Purification System. 2. The Department proposed class....