2004 (1) TMI 405

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....n, Advocate, for the Appellant. Shri Vimlesh Kumar, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)].-  The issue in these two appeals is the classification of Aloevera Nector and Aloe bits and peaches. 2. After hearing both sides, and considering the issue, it is found that : (a) what is the entity under dispute of classification and how it is emerging in the....