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2005 (3) TMI 553

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.... for the Respondent. [Order per : C.N.B. Nair, Member (T) (Oral)]. - In this appeal the Revenue contends that Uster Ring Data and Uster Classimat are required to be classified under Heading 85.18/27 as against the Commissioner's finding that they are rightly to be classified under Heading 90.16(2). 2. Perused the records and heard both sides. 3. When this case came up before ....