2006 (8) TMI 335

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....nt. Shri Nitin N. Mehta, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue involved in the present appeal is the classification of intermediate product viz. Outer Cable for Bicycles/manufactured by the respondents herein - whether under Chapter Heading 87.14 as parts of bicycle as claimed by the respondents and accepted by the Commissioner (Appeal....