2006 (10) TMI 316

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....or the Appellant. None, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  In this case the lower appellate authority, against whose order the Revenue is in appeal, accepted the claim of the Revenue that spares for pressure cookers manufactured and cleared by the respondent herein fall for classification under CETA sub-heading 7323.90 and not under CETA sub-head....