2005 (8) TMI 421

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....or the Appellant. Shri R.J. Parekh, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)].-  Vide his impugned order Commissioner (Appeals) has held that 'Bus Ducts' manufactured by the respondents is properly classifiable under sub-heading 8538.00 as against the Revenue's claim of classification under Chapter sub-heading 8544.00. While holding so, he has followed th....