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2004 (1) TMI 543

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...., for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  After hearing both sides and considering the issue involved in this appeal filed by Revenue is classification of an entity under import termed as 'Computer Auto Glare Glass'. Revenue wants classification under 70.20, as article of glass while the CC (Appeals) has classified it under 8473.30. 2. It is found :- (a)....