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1996 (2) TMI 465

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....anjeev Sachdeva, SDR, for the Respondent. [Order per : G.P. Agarwal, Member (J)]. -  The issue involved in the instant case is that of classification of Electrical Grade Industrial Insulation Board. The authorities below have classified the said goods under Heading 3920.31 against the claim of the appellants for classification under Heading 8546.00. 2. At the outset, the learned....