2005 (6) TMI 336

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....one, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue for determination in this appeal is correct classification of "Horn Button Assembly" manufactured and cleared by the respondent herein during the period in dispute. According to the Department, the goods are in nature of signalling equipment covered by CETA sub-heading 8512.00 and not under sub-heading 870....