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2005 (12) TMI 510

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.... Shri Pramod Kumar, DR, 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,....

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