2005 (9) TMI 483

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....r : P.G. Chacko, Member (J)]. -  The dispute arising in this appeal of the Revenue is in relation to classification of a product called "Bituminised Poly Laminated Paper". The assessee classified it under SH 4811.90 attracting duty @ 20%, while the Revenue proposed to reclassify the product under SH 4811.30 attracting duty @ 25% ad valorem. The lower appellate authority has favoured the clas....