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2006 (3) TMI 485

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....pellant. Shri N.G. Gheewala, Consultant, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appeal filed by the department against the impugned order passed by the lower appellate authority is on the ground that classification of Polyester Texturised Yarn (PTY) was changed from Tariff sub-heading 5403.00 to Tariff sub-heading 5402.32 a....

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