2003 (10) TMI 361

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....spondent. [Order per : C. Satapathy, Member (T)]. -  Heard both sides. In this case, the impugned goods were classified by the original authority under sub-heading No. 3926.90. However, the Commissioner (Appeals) has classified the impugned goods (Foot Bridge of Plastic) under sub-heading No. 3925.99. The Department has come in appeal against the impugned classification ordered by the Commi....