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2004 (8) TMI 490
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....Appellant. Shri T.K. Kar, SDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. - Heard Shri S.K. Bagaria, learned Senior Advocate along with Shri Partha Banerjee, learned Advocate for the applicant/appellant company. Shri Bagaria took us to the Order-in-Appeal, HSN Notes and Section Note 2 of Section XVI of the Central Excise Tariff. He has submitted a Written Note, which is take....