2006 (6) TMI 311

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....for the Appellant. Shri D.H. Nadkarni, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The dispute in this appeal filed by the Revenue relates to classification of product described as "Extruded Rubber Platen Shell" (tube form) manufactured by the respondents herein. According to the Revenue, the product falls for classification under CET sub-heading 4016....