2005 (7) TMI 455

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....an Shah, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue challenges the order of the Commissioner of Central Excise (Appeals) upholding classification of valves for fuel injection pumps under CET sub-heading 8413.00 as parts of pumps for liquids, whether or not fitted with measuring devices, as according to them, the goods are pressure reducing valv....