2005 (12) TMI 510

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...., for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue for determination in this appeal is classification of the following items: (1) Photo Resist Coater Sulphate (2) Laser Beam Recorder (3) Developer. 2. The importers claimed classification of Photo Resist Coater Sulphate under chapter heading 8480.49, which covers moulding boxes for metal f....